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

Schedule 8   Taxation of financial arrangements

Part 4   Hedging financial arrangements method

Division 1   One in all in principle

Income Tax Assessment Act 1997

45   Section 230-380 (heading)

Repeal the heading, substitute:

230-380 Commissioner may determine that requirement met