Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (85 of 2013)
Schedule 8 Taxation of financial arrangements
Part 5 Transitional balancing adjustments
Tax Laws Amendment (Taxation of Financial Arrangements) Act 2009
54 At the end of subitem 104(15) of Schedule 1
Add:
Note: The deferred tax effect to be taken into account for the purposes of paragraph (ca) might be affected by a later assessment, the amendment of an assessment or a law that applies retrospectively.
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