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

Schedule 8   Taxation of financial arrangements

Part 4   Hedging financial arrangements method

Division 1   One in all in principle

Income Tax Assessment Act 1997

40   Paragraph 230-335(3)(d)

Before "you satisfy", insert "in a case in which none of subsections (5), (6) and (7) are satisfied - ".