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

Schedule 1   Amendments

Part 2   Consequential amendments

Income Tax (Transitional Provisions) Act 1997

98   Subsection 295-390(5) (subparagraph (a)(iii) of the definition of fixed interest complying ADF )

After “Income Tax Assessment Act 1936”, insert “(or would be so included if Division 230 of the Income Tax Assessment Act 1997 did not apply)”.