Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 (15 of 2009)
Schedule 1 Amendments
Part 2 Consequential amendments
Income Tax Assessment Act 1997
86 Subsection 701-58(2)
Omit subsections 701-55(2), (3), (4), (5) and (6), substitute subsections 701-55(2), (3), (4), (5), (5A) and (6).