Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Act 2019 (95 of 2019)

Schedule 1   Tax treatment of concessional loans involving tax exempt entities

Income Tax Assessment Act 1936

2   At the end of subsection 57-30(2) in Schedule 2D

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Note: If the liability is, or is part of, a Division 230 financial arrangement, section 57-32 may affect how the market value of the corresponding right or other asset is worked out.