Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)
Schedule 10 Technical corrections and amendments
Part 1 Technical corrections and amendments commencing on Royal Assent
Income Tax Assessment Act 1997
69 Section 109-60 (after table item 2)
Insert:
|
2A |
Lender acquires a replacement security |
before 20 September 1985 |
subsection 26BC(6A) |