Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 (15 of 2009)
Schedule 1 Amendments
Part 2 Consequential amendments
Income Tax Assessment Act 1936
38 Section 128NBA
Omit “net Division 16E amount” (wherever occurring), substitute “net financial arrangement amount”.
Note: The heading to section 128NBA is replaced by the heading “ Credits in respect of amounts assessed in relation to certain financial arrangements ”.
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