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

76   Subsection 83(2)

After “subsection 73A(4)”, insert “of this Act and to sections 70-90 and 70-95 of the Income Tax Assessment Act 1997”.