Document ID: chunk:federal_register_of_legislation:C2015C00309:clause:8_22
Version: federal_register_of_legislation:C2015C00309
Segment Type: clause
Provision Reference: sch 8 cl 22
Character Range: 46099–46606

22  After subsection 230‑135(6)
Insert:
 (6A) However, if there is only one *financial benefit that is to be taken into account in working out the amount of the gain or loss, then, for the purposes of paragraph (5)(b), in determining the amount to which you apply the rate of return, have regard to a notional principal:
 (a) by reference to which the financial benefit is calculated; or
 (b) which is reasonably related to the financial benefit.

Division 5—Re‑estimations

Income Tax Assessment Act 1997