Treasury Laws Amendment (Timor Sea Maritime Boundaries Treaty) Act 2019 (59 of 2019)

Schedule 2   Other amendments

Income Tax Assessment Act 1997

17   Subsection 995-1(1) (at the end of the definition of balancing adjustment event)

Add:

Note: Subsection 417-30(1) provides that certain events (connected with Timor Sea petroleum) are taken not to be balancing adjustment events.