Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009 (15 of 2009)

Schedule 1   Amendments

Part 2   Consequential amendments

Income Tax Assessment Act 1997

97   Subsection 995-1(1) (after paragraph (b) of the definition of special accrual amount )

Insert:

(ba) Division 230 (other than Subdivision 230-B) of this Act;