Tax Laws Amendment (2012 Measures No. 2) Act 2012 (99 of 2012)

Schedule 3  

Part 2   Interim rules

Income Tax Assessment Act 1997

21   Paragraph 705-25(5)(d)

Omit “a right that is an *unbilled income asset”, substitute “a right that is an asset covered by section 716-410 (rights to amounts that are expected to be included in assessable income)”.