Tax Laws Amendment (2009 Measures No. 2) Act 2009 (42 of 2009)
Schedule 1 Tax treatment of payments under financial claims scheme
Income Tax Assessment Act 1997
19 Section 112-97 (at the end of the table)
Add:
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31 |
An entitlement arises under Division 2AA of Part II of the Banking Act 1959 in connection with an account-holder's account with an ADI |
The total cost base, and reduced cost base, of the entitlement and of the remainder (if any) of the right to be paid by the ADI in connection with the account |
Section 253-15 |