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.