Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (85 of 2013)

Schedule 8   Taxation of financial arrangements

Part 1   Core rules

Division 3   Consistency in working out gains or losses

Income Tax Assessment Act 1997

9   Application of amendment

The amendment made by this Division applies in relation to the following Commonwealth laws:

(a) this Schedule;

(b) other Commonwealth laws made on or after the day this Act receives the Royal Assent.