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
98 Paragraph 21(2)(e)
Omit does, substitute and sections 70-90 and 70-95 of the Income Tax Assessment Act 1997 do.