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 2   Other amendments

Income Tax Assessment Act 1997

61   Subparagraph 230-140(3)(c)(ii)

Omit "will be provided or received", substitute "is to be provided or received".