s 242-20
In forceBalancing adjustments
Chapter 3Specialist liability rules
Part 3-10Financial transactions
Division 242Leases of luxury cars
242-20 Balancing adjustments
Sections 242‑20 and 242‑90 of the Income Tax Assessment Act 1997 apply to an amount included in assessable income under former Subdivision 42‑F or 42‑G of the Income Tax Assessment Act 1997 and former subsection 59(2) of the Income Tax Assessment Act 1936 in the same way as they apply to an amount included in assessable income under section 40‑285 of the Income Tax Assessment Act 1997.
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