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
25 Subsection 230-190(2)
Repeal the subsection, substitute:
(2) You must re-estimate the gain or loss as soon as reasonably practicable after you become aware of the circumstances referred to in paragraph (1)(b), if subsection (1) applies.
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