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
99 Application of amendments
(1) The amendments of section 21 of the Financial Corporations (Transfer of Assets and Liabilities) Act 1993 apply in relation to years of income after the 1996-97 year of income.
(2) However, the amendments of paragraphs 21(1)(e) and (2)(e) apply in relation to years of income after the 1995-96 year of income.
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