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

74   Subsection 82KL(6)

After “Subdivision B of Division 2 of Part III”, insert “of this Act or Division 70 (Trading stock) or 385 (Primary production) of the Income Tax Assessment Act 1997”.