Tax Laws Amendment (2011 Measures No. 7) Act 2011 (147 of 2011)
Schedule 4 Notification of TOFA transitional elections
Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009
1 At the end of subitem 104(5) of Schedule 1
Add:
Note: The Commissioner may, in limited circumstances, extend the time on or before which the election must be notified to the Commissioner. See item 104A.
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