Document ID: chunk:federal_register_of_legislation:C2010A00136:clause:3_130
Version: federal_register_of_legislation:C2010A00136
Segment Type: clause
Provision Reference: sch 3 cl 130
Character Range: 44091–44780

130  Subsection 995‑1(1) (paragraph (aa) of the definition of special accrual amount)
Repeal the paragraph, substitute:
 (aa) Subdivision 250‑E of this Act if all the *financial benefits provided and received under the *financial arrangement concerned are denominated in a particular *foreign currency;
 (ab) Subdivision 230‑A of this Act (which deals with gains and losses from financial arrangements) if:
 (i) the accruals method provided for in Subdivision 230‑B of this Act is applied to take account of the gain or loss concerned; and
 (ii) all the *financial benefits provided and received under the financial arrangement concerned are denominated in a particular foreign currency;