New Business Tax System (Taxation of Financial Arrangements) Act (No. 1) 2003 (133 of 2003)
Schedule 4 Foreign currency
Part 1 Amendments
Income Tax Assessment Act 1997
71 Subsection 995-1(1)
Insert:
non-ADI financial institution has the meaning given by subsection 128A(1) of the Income Tax Assessment Act 1936.
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