Document ID: chunk:federal_register_of_legislation:C2013C00453:clause:1_105
Version: federal_register_of_legislation:C2013C00453
Segment Type: clause
Provision Reference: sch 1 cl 105
Character Range: 292554–293364

105  Application of financial arrangement amendments (arrangements that are not financial arrangements)
(1) Subject to this item, items 104 and 104A apply to arrangements that are not financial arrangements in the same way that those items apply to financial arrangements.
(2) However, the method statement in subitem 104(13) applies to arrangements that are not financial arrangements in accordance with subitem (1) of this item as if:
 (a) the reference in step 1 of that method statement to "Division 230 of the Income Tax Assessment Act 1997" were a reference to "Subdivision 775‑F of the Income Tax Assessment Act 1997"; and
 (b) the reference in step 2 of that method statement to "Division" were a reference to "Subdivision".

Part 4—Amendments relating to Division 775

Income Tax Assessment Act 1997