Taxation Laws Amendment Act (No. 6) 2003 (67 of 2003)

Schedule 10   Trans-Tasman triangular imputation

Part 2   Related amendments

Division 3   Amendments contingent on taxation of financial arrangements

Income Tax Assessment Act 1997

23   Application

The amendments made by this Division apply to transactions, events and things in relation to which section 960-50 of the Income Tax Assessment Act 1997 applies, or would apply apart from subsection (10) of that section, because of paragraph 960-55(1)(a) of that Act.