ITAA 1997 s 230-B

Taxation of financial arrangements: choosing to spread an overall gain or loss as a series of particular gains or losses

Taxation of Financial Arrangements: applicable functional currency election, application of the special rule about translation and particular gains and losses under Subdivision 230-B of the Income Tax Assessment Act 1997

Taxation of Financial Arrangements: hierarchy of provisions and the balancing adjustment in Subdivision 230-G

Taxation of financial arrangements: meaning of 'discount' in section 230-165 of the Income Tax Assessment Act 1997

Taxation of financial arrangements: meaning of 'premium' in section 230-165 of the Income Tax Assessment Act 1997