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

Schedule 1   Amendments

Part 2   Consequential amendments

Income Tax Assessment Act 1936

48   Subsection 317(1) (paragraph (b) of the definition of tainted interest income )

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

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