INCOME TAX ASSESSMENT ACT 1936

PART III - LIABILITY TO TAXATION  

Division 3 - Deductions  

Subdivision H - Period of deductibility of certain advance expenditure  

SECTION 82KZLA   82KZLA   SUBDIVISION DOES NOT APPLY TO FINANCIAL ARRANGEMENTS TO WHICH SUBDIVISION 250-E APPLIES  


To avoid doubt, this Subdivision does not apply to:


(a) a Division 230 financial arrangement (within the meaning of the Income Tax Assessment Act 1997 ); or


(b) a financial benefit (within the meaning of that Act) that is provided or received in relation to such an arrangement.

Note:

See section 250-210 of the Income Tax Assessment Act 1997 .


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