Tax Laws Amendment (2008 Measures No. 5) Act 2008 (145 of 2008)

Schedule 5   Eligible investment business rules

Income Tax Assessment Act 1936

4   Section 102M (at the end of the definition of eligible investment business )

Add:

; or (c) investing or trading in financial instruments (not covered by paragraph (b)) that arise under financial arrangements, other than arrangements excepted by section 102MA.