Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (85 of 2013)

Schedule 8   Taxation of financial arrangements

Part 2   Accruals/realisation methods

Division 3   Spreading prepayments

Income Tax Assessment Act 1997

18   Subsection 230-115(1)

Omit "will make", substitute "make, or will make,".