Tax Law Improvement Act 1997 (121 of 1997)

Schedule 5   Trading stock (and some related matters)

Part 4   Consequential amendments of other Acts

Financial Corporations (Transfer of Assets and Liabilities) Act 1993

96   Subparagraph 21(1)(d)(ii)

After “Income Tax Assessment Act 1936”, insert “or section 70-45 of the Income Tax Assessment Act 1997”.