Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 (15 of 2009)

Schedule 1   Amendments

Part 2   Consequential amendments

Income Tax Assessment Act 1997

59   After subsection 25-85(4)

Insert:

(4A) Subsections (2) and (3) do not apply to a *return on a *debt interest that is a *Division 230 financial arrangement.