Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 (15 of 2009)
Schedule 1 Amendments
Part 2 Consequential amendments
Income Tax Assessment Act 1936
41 Section 160ZZV (definition of derivative transaction )
Omit “means a transaction”, substitute “means a Division 230 financial arrangement (within the meaning of the Income Tax Assessment Act 1997) that is”.
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