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.
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