Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 (15 of 2009)
Schedule 1 Amendments
Part 2 Consequential amendments
Income Tax Assessment Act 1997
91 Subsection 715-665(1) (after table item 1)
Insert:
|
1A |
section 230-210, 230-255, 230-315 or 230-395 |
Choice about treatment of gains and losses from *Division 230 financial arrangement |