Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 (15 of 2009)
Schedule 1 Amendments
Part 1 Main amendments
Income Tax Assessment Act 1997
2 At the end of subsection 775-15(4)
Add:
Note: Under section 230-20, foreign exchange gains from a Division 230 financial arrangement are dealt with under Division 230 and not under this Division.
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