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

60   Paragraph 230-85(a)

After "even", insert "if".

Note: This item fixes a typographical error.