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On 23 October 2013, the ATO released for public comment by 23 November 2013 draft Taxation Determination TD 2013/D8 entitled "Income tax: can a financial report prepared by an entity in accordance with those accounting standards it is required to apply, but not in accordance with other relevant accounting principles, satisfy paragraphs 230-210(2)(a), 230-255(2)(a), 230-315(2)(a) and 230-395(2)(a) of ITAA1997?"

The answer given to the question posed is "No".

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