Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 (15 of 2009)
Schedule 1 Amendments
Part 2 Consequential amendments
Income Tax Assessment Act 1997
84 After paragraph 396-30(2)(b)
Insert:
; or (c) an amount included in the assessable income of the lender under Division 230, to the extent that, if that Division did not apply, the amount would be included in the assessable income of the lender in the circumstances mentioned in paragraph (b).
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