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 4   Spreading single payment

Income Tax Assessment Act 1997
22   After subsection 230-135(6)


(6A) However, if there is only one *financial benefit that is to be taken into account in working out the amount of the gain or loss, then, for the purposes of paragraph (5)(b), in determining the amount to which you apply the rate of return, have regard to a notional principal:

(a) by reference to which the financial benefit is calculated; or

(b) which is reasonably related to the financial benefit.