Legislation

ITAA 1997 s of the sufficiently certain gain or loss which is allocated to an interval which ends at the same time that the financial arrangement ceases will be brought to account under the balancing adjustment method pursuant to subsection 230-40(2)

ATO documents that consider ITAA 1997 s of the sufficiently certain gain or loss which is allocated to an interval which ends at the same time that the financial arrangement ceases will be brought to account under the balancing adjustment method pursuant to subsection 230-40(2)