Tax Laws Amendment (2011 Measures No. 7) Act 2011 (147 of 2011)

Schedule 4   Notification of TOFA transitional elections

Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009

1   At the end of subitem 104(5) of Schedule 1

Add:

Note: The Commissioner may, in limited circumstances, extend the time on or before which the election must be notified to the Commissioner. See item 104A.