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 1997
45 After paragraph 40-75(2)(f)
Insert:
(g) for which there is a reduction in the asset's opening adjustable value under section 775-70; or
(h) for which there is an increase in the asset's opening adjustable value under section 775-75.
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