Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 (15 of 2009)

Schedule 1   Amendments

Part 4   Amendments relating to Division 775

Income Tax Assessment Act 1997

108   At the end of section 775-195

Add:

(9) The following are not entitled to make a choice under this section:

(a) a *securitisation vehicle;

(b) an entity that satisfies the requirements of subsection 820-39(3).