Commonwealth Consolidated Regulations

INCOME TAX ASSESSMENT REGULATIONS 1997 - REG 230.355.01

                For paragraph 230-355 (3) (b) of the Act, the record mentioned in paragraph 230-355 (1) (c) of the Act must be made or in place by the later of:

                (a)    the time, or soon after the time, the hedging financial arrangement is created , acquired or applied; and

               (b)    30 June 2011.