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 6   Impairments and reversals

Income Tax Assessment Act 1997

29   Subsections 230-190(8) to (10)

Repeal the subsections.