Taxation Laws Amendment Act (No. 1) 1995 (120 of 1995)

Schedule 1   VARIOUS AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936

Part 3   COST PRICE OF NATURAL INCREASE OF LIVE STOCK

22   Subsection 34(1)

Omit "The cost price per head of natural increase of any class of live stock of a taxpayer shall be", substitute "If a minimum cost price is prescribed in respect of live stock, the cost price per head of natural increase of that class of live stock of a taxpayer is".