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

Schedule 8   Taxation of financial arrangements

Part 3   Fair value method

Income Tax Assessment Act 1997

34   Paragraph 230-40(4)(a)

Repeal the paragraph, substitute:

(a) to the extent that Subdivision 230-C (fair value method) applies to the gain or loss; or

Note: See subsection (5) of this section and subsection 230-230(4).