Tax Laws Amendment (2011 Measures No. 9) Act 2012 (12 of 2012)
Schedule 6
Part 1
Corrections to cross-references
Division 2
Income Tax Assessment Act 1997
6
Subsection 995-1(1) (definition of non-arm's length limited recourse debt )
Omit subsection 243-20(6), substitute subsection 243-20(7).