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
97 Paragraph 21(1)(e)
Omit “does”, substitute “and sections 70-90 and 70-95 of the Income Tax Assessment Act 1997 do”.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
