Income Tax Assessment Amendment Regulations 2007 (No. 6) (202 of 2007)
Schedule 1 Amendment
[2] Part 2, subregulation 292-25.01 (4)
omit
An amount that is allocated from a reserve is to be treated
insert
An amount that is allocated from a reserve, other than an amount that is covered by subregulation (2), is to be treated
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