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
3 Subitem 105(1) of Schedule 1
Omit "item 104 applies to arrangements that are not financial arrangements in the same way that it applies", substitute "items 104 and 104A apply to arrangements that are not financial arrangements in the same way that those items apply".
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