Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 (15 of 2009)
Schedule 1 Amendments
Part 1 Main amendments
Income Tax Assessment Act 1997
19 Subsection 995-1(1)
Insert:
hedging financial arrangement has the meaning given by subsections 230-335(1) to (9) and sections 230-340 and 230-345.
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