Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)
Schedule 2 Consolidation etc.
Part 9 International tax
Division 1 Elections about valuing interests in FIFs held as trading stock
Income Tax Assessment Act 1997
39 Paragraph 717-280(a)
After "selections", insert "made under Parts X and XI of the Income Tax Assessment Act 1936 or the joining entity's election made under subsection 70-70(2) of the Income Tax Assessment Act 1997".
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