Tax Law Improvement Act 1997 (121 of 1997)
Schedule 5 Trading stock (and some related matters)
Part 3 Consequential amendment of the Income Tax Assessment Act 1936
69 Subsection 52A(7)
Omit Subdivision B of Division 2 of Part III, substitute Divisions 70 (Trading stock) and 385 (Primary production) of the Income Tax Assessment Act 1997.