Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (85 of 2013)
Schedule 8 Taxation of financial arrangements
Part 3 Fair value method
Income Tax Assessment Act 1997
35 Paragraph 230-220(1)(c)
Omit "to classify or designate", substitute "to classify, designate or (in whole or in part) otherwise treat".
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