Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (85 of 2013)
Schedule 8 Taxation of financial arrangements
Part 4 Hedging financial arrangements method
Division 1 One in all in principle
Income Tax Assessment Act 1997
40 Paragraph 230-335(3)(d)
Before "you satisfy", insert "in a case in which none of subsections (5), (6) and (7) are satisfied - ".
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