Tax and Superannuation Laws Amendment (2013 Measures No. 2) Act 2013 (85 of 2013)
Schedule 8 Taxation of financial arrangements
Part 1 Core rules
Division 3 Consistency in working out gains or losses
Income Tax Assessment Act 1997
9 Application of amendment
The amendment made by this Division applies in relation to the following Commonwealth laws:
(a) this Schedule;
(b) other Commonwealth laws made on or after the day this Act receives the Royal Assent.
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