Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 (15 of 2009)
Schedule 1 Amendments
Part 2 Consequential amendments
Income Tax Assessment Act 1997
54 Section 12-5 (after table item headed "conservation covenants")
Insert:
|
financial arrangements |
|
|
Assets in relation to Division 230 financial arrangement |
701-61(4) |