INCOME TAX ASSESSMENT REGULATIONS 1997

PART 2A - SPECIALIST LIABILITY RULES  

Division 230 - Taxation of financial arrangements  

REGULATION 230-355.01   230-355.01   RECORDING REQUIREMENTS  


For paragraph 230-355(3)(b) of the Act, the record mentioned in paragraph 230-355(1)(c) of the Act must be made or in place by the later of:


(a) the time, or soon after the time, the hedging financial arrangement is created, acquired or applied; and


(b) 30 June 2011.




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