Document ID: chunk:federal_register_of_legislation:C2004C00958:clause:2_404
Version: federal_register_of_legislation:C2004C00958
Segment Type: clause
Provision Reference: sch 2 cl 404
Character Range: 842021–842493

404  Subparagraph 177C(2)(a)(i)
Repeal the subparagraph, substitute:

 (i) the non‑inclusion of the amount in the assessable income of the taxpayer is attributable to the making of an agreement, choice, declaration, election or selection, the giving of a notice or the exercise of an option (expressly provided for by this Act or the Income Tax Assessment Act 1997) by any person, except one under Subdivision 126‑B or 170‑B of the Income Tax Assessment Act 1997; and