New Business Tax System (Taxation of Financial Arrangements) Act (No. 1) 2003 (133 of 2003)
Schedule 4 Foreign currency
Part 1 Amendments
Income Tax Assessment Act 1936
33 Subsection 57-25(6) in Schedule 2D (at the end of the table)
Add:
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7 |
Division 775 |
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8 |
Subdivision 20-A, so far as it applies to an amount that may be an assessable recoupment because a deduction has been allowed or is allowable under section 775-30 |