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

Schedule 8   Taxation of financial arrangements

Part 4   Hedging financial arrangements method

Division 1   One in all in principle

Income Tax Assessment Act 1997

46   Subsection 230-380(6)

Omit "and the Commissioner's", substitute ", in a way that satisfies the requirements of section 230-360. The Commissioner's".