Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (85 of 2013)
Schedule 8 Taxation of financial arrangements
Part 7 Miscellaneous amendments
Division 2 Other amendments
Income Tax Assessment Act 1997
59 Subparagraph 230-5(2)(a)(iv) (second occurring)
Renumber as subparagraph (iva).