New Business Tax System (Taxation of Financial Arrangements) Act (No. 1) 2003 (133 of 2003)

Schedule 4   Foreign currency

Part 1   Amendments

Income Tax Assessment Act 1936

33   Subsection 57-25(6) in Schedule 2D (at the end of the table)



Division 775


Subdivision 20-A, so far as it applies to an amount that may be an assessable recoupment because a deduction has been allowed or is allowable under section 775-30