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On 21 September 2011, the ATO issued Taxation Determination TD 2011/23 entitled "Income tax: does the hedge effectiveness test under s 230-365 of ITAA 1997 require both retrospective and prospective testing where 'highly effective' takes its meaning from Australian accounting principles?" It was previousl released in draft form as TD 2011/D6.

The answer given to the question posed is Yes.


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