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”.
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