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

Schedule 8   Taxation of financial arrangements

Part 3   Fair value method

Income Tax Assessment Act 1997

35   Paragraph 230-220(1)(c)

Omit "to classify or designate", substitute "to classify, designate or (in whole or in part) otherwise treat".