Tax and Superannuation Laws Amendment (2016 Measures No. 2) Act 2017 (15 of 2017)

Schedule 4   Miscellaneous amendments

Part 2   Other amendments of principal Acts

Income Tax Assessment Act 1997

52   Subsection 124-784B(2) (method statement, step 2, paragraph (b))

Repeal the paragraph, substitute:

(b) for *live stock acquired by natural increase during that income year but before the completion time - the *cost of that live stock; and