Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 (15 of 2009)
Schedule 1 Amendments
Part 2 Consequential amendments
Income Tax Assessment Act 1997
52 Section 10-5 (after table item headed "consideration")
Insert:
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consolidated groups and MEC groups |
|
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Assets in relation to Division 230 financial arrangement |
701-61(3) |
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