Document ID: chunk:federal_register_of_legislation:C2010A00136:clause:3_2a
Version: federal_register_of_legislation:C2010A00136
Segment Type: clause
Provision Reference: sch 3 cl 2A
Character Range: 34013–34671

2A  (a) you cease to have one or more (but not all) of the *hedged items; or                                 (a) to the extent to which the gain or loss is reasonably attributable to those one or more hedged items—to the income year in which the event occurs; and
    (b) you cease to expect that one or more (but not all) of the hedged items will come into existence; or  (b) to the extent to which the gain or loss is reasonably attributable to the remaining hedged item or items—over income years according to the basis determined under subsection 230‑360(1).
    (c) you cease to expect that you will have one or more (but not all) of the hedged items