Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (85 of 2013)

Schedule 8   Taxation of financial arrangements

Part 2   Accruals/realisation methods

Division 2   Precedence of particular gains or losses

Income Tax Assessment Act 1997

12   Subparagraph 230-100(3)(b)(i)

Before "at the time", insert "before or".