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 1997

45   After paragraph 40-75(2)(f)

Insert:

(g) for which there is a reduction in the asset's opening adjustable value under section 775-70; or

(h) for which there is an increase in the asset's opening adjustable value under section 775-75.