Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 (15 of 2009)

Schedule 1   Amendments

Part 2   Consequential amendments

Income Tax Assessment Act 1936

41   Section 160ZZV (definition of derivative transaction )

Omit “means a transaction”, substitute “means a Division 230 financial arrangement (within the meaning of the Income Tax Assessment Act 1997) that is”.