Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 (15 of 2009)
Schedule 1 Amendments
Part 4 Amendments relating to Division 775
Income Tax Assessment Act 1997
107 At the end of section 775-170
Add:
(2) This Division does not apply to a *forex realisation gain or a *forex realisation loss made by:
(a) a *securitisation vehicle; or
(b) an entity that satisfies the requirements of subsection 820-39(3).
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