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

19   Paragraph 230-130(4)(b)

Before "not start", insert "other than in the case of a gain or loss to which subsection 230-100(3A) or subsection (4A) of this section applies - ".