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)”.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
