Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 (15 of 2009)
Schedule 1 Amendments
Part 2 Consequential amendments
Income Tax Assessment Act 1997
91 Subsection 715-665(1) (after table item 1)
Insert:
|
1A |
section 230-210, 230-255, 230-315 or 230-395 |
Choice about treatment of gains and losses from *Division 230 financial arrangement |
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).
