Income Tax Assessment Act 1936
PART III
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LIABILITY TO TAXATION
Division 3
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Deductions
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.
Subdivision H
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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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