New Business Tax System (Taxation of Financial Arrangements) Act (No. 1) 2003 (133 of 2003)
Schedule 4 Foreign currency
Part 1 Amendments
Income Tax Assessment Act 1936
27 Subparagraph 177C(2)(b)(i)
After "this Act", insert "or the Income Tax Assessment Act 1997, except one under Subdivision 960-D of the Income Tax Assessment Act 1997".