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 5 Re-estimations
Income Tax Assessment Act 1997
23 Paragraph 230-190(1)(c)
Omit "section 230-200; and", substitute "section 230-200.".