Commonwealth Consolidated Acts Commonwealth Consolidated ActsThe methods that can be applied to take account of a gain or loss you make from the * financial arrangement you have are:
(a) the accruals method provided for in sections 250 - 235 to 250 - 255; or
(b) a balancing adjustment provided for in sections 250 - 265 to 250 - 275.
A gain or loss is not taken into account under the method referred to in paragraph (a) to the extent to which the gain or loss is taken into account under sections 250 - 265 to 250 - 275.