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 3 Spreading prepayments
Income Tax Assessment Act 1997
18 Subsection 230-115(1)
Omit "will make", substitute "make, or will make,".
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