Tax Laws Amendment (2012 Measures No. 2) Act 2012 (99 of 2012)
Schedule 3
Part 1 Pre rules
Income Tax Assessment Act 1997
8 Paragraph 705-25(5)(d)
Omit “a right that is an asset covered by section 716-410 (rights to future amounts that are expected to be included in assessable income)”, substitute “a right that is an *unbilled income asset”.
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