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

Schedule 3   Taxation of financial arrangements

Part 1   Taxation of financial arrangements amendments

Income Tax Assessment Act 1997

56   Subsection 230-310(4) (cell at table item 12, column headed "For a hedged item that is or produces...")

Omit "*accounting standards", substitute "*accounting principles".