Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)
Schedule 5 Consolidation
Part 8 Accounting principles
Income Tax Assessment Act 1997
92 Subsection 705-58(1)
Omit "*accounting standards, or statements of accounting concepts made by the Australian Accounting Standards Board, require them to be set off against each other", substitute ", in accordance with *accounting principles, they are required to be set off against each other".
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