No. 15, 2009
Contents
1............ Short title............................................................................................ 1
2............ Commencement.................................................................................. 2
3............ Schedule(s).......................................................................................... 2
Schedule 1--Amendments 3
Part 1--Main amendments 3
Income Tax Assessment Act 1997 3
Part 2--Consequential amendments 141
Income Tax Assessment Act 1936 141
Income Tax Assessment Act 1997 145
Income Tax (Transitional Provisions) Act 1997 156
Taxation Administration Act 1953 157
Part 3--Application and transitional provisions 159
Part 4--Amendments relating to Division 775 166
Income Tax Assessment Act 1997 166
New Business Tax System (Taxation of Financial Arrangements) Act (No. 1) 2003 167
Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009
No. 15, 2009
An Act to amend the law relating to taxation, and for related purposes
[Assented to 26 March 2009]
The Parliament of Australia enacts: