Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (85 of 2013)
Schedule 8 Taxation of financial arrangements
Part 4 Hedging financial arrangements method
Division 1 One in all in principle
Income Tax Assessment Act 1997
46 Subsection 230-380(6)
Omit "and the Commissioner's", substitute ", in a way that satisfies the requirements of section 230-360. The Commissioner's".
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