Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (85 of 2013)
Schedule 8 Taxation of financial arrangements
Part 2 Accruals/realisation methods
Division 2 Precedence of particular gains or losses
Income Tax Assessment Act 1997
11 At the end of subsection 230-100(2) (before the note)
; and (c) you choose to apply the accruals method to the gain or loss, or subsection (4) applies to the gain or loss.