Document ID: chunk:federal_register_of_legislation:C2004A01073:clause:2_9
Version: federal_register_of_legislation:C2004A01073
Segment Type: clause
Provision Reference: sch 2 cl 9
Character Range: 34651–35161

9  Subsection 6(2)
Omit "a reference to that accounting period", substitute:
a reference to:
 (a) the adopted accounting period; or
 (b) if the adopted accounting period ends under section 18A:
 (i) in relation to the commencing of the year of income—the adopted accounting period (as ending under that section); or
 (ii) in relation to the ending of the year of income—the accounting period ending under that section on the day on which the adopted accounting period would (but for that section) have ended.