Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)
Schedule 5 Consolidation
Part 8 Accounting principles
Income Tax Assessment Act 1997
112 Subsection 995-1(1)
Insert:
accounting principles for tax cost setting has the meaning given by:
(a) subsection 705-70(3); and
(b) subsection 711-45(1A).
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