Document ID: chunk:federal_register_of_legislation:C2016C00475:clause:1_42
Version: federal_register_of_legislation:C2016C00475
Segment Type: clause
Provision Reference: sch 1 cl 42
Character Range: 20172–20791

42  Subparagraphs 23AF(17)(aa)(i) and (ii)
Repeal the subparagraphs, substitute:
 (i) is included in assessable income under Division 82, section 83‑295 or Division 301, 302, 304 or 305 of the Income Tax Assessment Act 1997; or
 (ii) is included in assessable income under Division 82 of the Income Tax (Transitional Provisions) Act 1997; or
 (iii) is mentioned in paragraph 82‑135(e), (f), (g), (i) or (j) of the Income Tax Assessment Act 1997; or
 (iv) is an amount transferred to a fund, if the amount is included in the assessable income of the fund under section 295‑200 of the Income Tax Assessment Act 1997; or