Tax and Superannuation Laws Amendment (2015 Measures No. 2) Act 2015 (130 of 2015)

Schedule 1   Tax relief for certain mining arrangements

Part 1   Interest realignment arrangements

Income Tax Assessment Act 1997

3   Subsection 995-1(1)

Insert:

interest realignment adjustment has the meaning given by subsection 40-364(7).

interest realignment arrangement has the meaning given by subsection 40-363(5).