Statute
Section 82KZLA — Income Tax Assessment Act 1936: Subdivision does not apply to financial arrangements to which Subdivision 250-E applies
Text of the provision Official document
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.
Official source: Federal Register of Legislation
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