Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 (15 of 2009)
Schedule 1 Amendments
Part 3 Application and transitional provisions
102 Definitions
In this Part:
financial arrangement amendments means the amendments made by Parts 1 and 2 of this Schedule.
first applicable income year means the first income year for which the financial arrangement amendments apply to you under item 103.
lodgment date means the due date for you to lodge an income tax return.
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