Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)
Schedule 5 Consolidation
Part 8 Accounting principles
Income Tax Assessment Act 1997
107 Paragraph 713-225(6)(a)
Omit "according to *accounting standards, or statements of accounting concepts made by the Australian Accounting Standards Board", substitute "in accordance with the *accounting principles that the partnership would use if it were to prepare its financial statements just before the joining time".
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