Document ID: chunk:federal_register_of_legislation:C2010C00611:clause:4_73
Version: federal_register_of_legislation:C2010C00611
Segment Type: clause
Provision Reference: sch 4 cl 73
Character Range: 203507–203945

73  Subsection 995‑1(1)
Insert:

special accrual amount means an amount that is included in assessable income, or an amount that is a deduction from assessable income, under any of the following:
 (a) Division 42A in Schedule 2E of the Income Tax Assessment Act 1936;
 (b) Division 240 of this Act;
 (c) Division 16D of Part III of the Income Tax Assessment Act 1936;
 (d) Division 16E of Part III of the Income Tax Assessment Act 1936.