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
48 Section 717-310 (note)
Omit "would otherwise have had", substitute "might otherwise have".
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