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.
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