Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 82KZLA

    To avoid doubt, this Subdivision   does not apply to:

  (a)   a Division   230 financial arrangement (within the meaning of the Income Tax Assessment Act 1997 ); or

  (b)   a financial benefit (within the meaning of that Act) that is provided or received in relation to such an arrangement.

Note:   See section   250 - 210 of the Income Tax Assessment Act 1997 .