Tax Laws Amendment (2010 Measures No. 4) Act 2010 (136 of 2010)
Schedule 3 Taxation of financial arrangements
Part 1 Taxation of financial arrangements amendments
Income Tax Assessment Act 1997
109 Paragraph 230-460(8)(a)
Repeal the paragraph, substitute:
(a) assuming that the *financial arrangement were a *Division 230 financial arrangement, it would be the subject of a *fair value election or an *election to rely on financial reports; or
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