Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (85 of 2013)
Schedule 8 Taxation of financial arrangements
Part 7 Miscellaneous amendments
Division 2 Other amendments
Income Tax Assessment Act 1997
62 Paragraph 230-190(7)(a)
Omit "are to apply", substitute "is to apply".
Note: This item fixes a grammatical error.
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