Tax Laws Amendment (2009 Measures No. 2) Act 2009 (42 of 2009)
Schedule 1 Tax treatment of payments under financial claims scheme
Income Tax Assessment Act 1936
11 At the end of subsection 393-15(3) in Schedule 2G
Add:
Note: Section 393-80 affects the unrecouped FMD deduction of a new deposit linked to an old farm management deposit in relation to which there arose an entitlement under Division 2AA (Financial claims scheme for account-holders with insolvent ADIs) of Part II of the Banking Act 1959.
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