Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 (15 of 2009)
Schedule 1 Amendments
Part 2 Consequential amendments
Income Tax Assessment Act 1936
47 After paragraph 262A(3)(c)
Insert:
(ca) for records required to be kept under section 230-355 of the Income Tax Assessment Act 1997 - comply with the applicable provisions of that section; and
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