Tax Laws Amendment (2010 Measures No. 4) Act 2010 (136 of 2010)

Schedule 3   Taxation of financial arrangements

Part 3   Foreign currency amendments

Income Tax Assessment Act 1997

143   Paragraph 775-35(2)(a)

Omit "exempt income or non-assessable non-exempt income", substitute "*exempt income or *non-assessable non-exempt income".