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

73   Subsection 995-1(1)

Insert:

special accrual amount means an amount that is included in assessable income, or an amount that is a deduction from assessable income, under any of the following:

(a) Division 42A in Schedule 2E of the Income Tax Assessment Act 1936;

(b) Division 240 of this Act;

(c) Division 16D of Part III of the Income Tax Assessment Act 1936;

(d) Division 16E of Part III of the Income Tax Assessment Act 1936.