Document ID: chunk:federal_register_of_legislation:C2013C00453:clause:1_28
Version: federal_register_of_legislation:C2013C00453
Segment Type: clause
Provision Reference: sch 1 cl 28
Character Range: 247104–247610

28  Subsection 995‑1(1) (paragraph (aa) of the definition of special accrual amount)
Repeal the paragraph, substitute:
 (aa) 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;