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

Schedule 1   Amendments

Part 1   Main amendments

Income Tax Assessment Act 1997

11   Subsection 995-1(1)

Insert:

Division 230 financial arrangement : a *financial arrangement is a Division 230 financial arrangement if Division 230 applies in relation to your gains and losses from the arrangement.