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

Schedule 8   Taxation of financial arrangements

Part 7   Miscellaneous amendments

Division 1   Consistency of language

Income Tax Assessment Act 1997

56   Paragraphs 230-80(2)(a) and (3)(a)

Omit "make", substitute "have".