Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (85 of 2013)
Schedule 8 Taxation of financial arrangements
Part 2 Accruals/realisation methods
Division 5 Re-estimations
Income Tax Assessment Act 1997
23 Paragraph 230-190(1)(c)
Omit "section 230-200; and", substitute "section 230-200.".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
