Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 (15 of 2009)
Schedule 1 Amendments
Part 2 Consequential amendments
Income Tax Assessment Act 1997
73 Section 112-97 (after table item 22A)
Insert:
|
22B |
You start or cease to have a *Division 230 financial arrangement as consideration for the acquisition of a thing |
All elements of cost base and reduced cost base |
section 230-505 |