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

62   Paragraph 230-190(7)(a)

Omit "are to apply", substitute "is to apply".

Note: This item fixes a grammatical error.