Income Tax Assessment Act 1997

Chapter 4 inserted by No 162 of 2001.

Part 4-5 inserted by No 162 of 2001.

Div 775 inserted by No 133 of 2003.

Subdiv 775-B inserted by No 133 of 2003.

S 775-170 repealed by No 15 of 2009 , s 3 and Sch 1 item 92, effective 26 March 2009. For application and transitional provisions see note under Div 230 heading. S 775-170 formerly read:

SECTION 775-170 Exemption for ADIs and non-ADI financial institutions  
775-170(1)
This Division does not apply to a *forex realisation gain or a *forex realisation loss made by an *ADI or a *non-ADI financial institution.

775-170(2)
This Division does not apply to a *forex realisation gain or a *forex realisation loss made by:

(a) a *securitisation vehicle; or

(b) an entity that satisfies the requirements of subsection 820-39(3) .

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History

S 775-170(2) inserted by No 15 of 2009 , s 3 and Sch 1 item 107, applicable on and after 17 December 2003.

S 775-170 inserted by No 133 of 2003.