Treasury Laws Amendment (2021 Measures No. 5) Act 2021 (127 of 2021)

Schedule 3   Miscellaneous and technical amendments

Part 2   Amendments commencing the first 1 January, 1 April, 1 July or 1 October to occur after Royal Assent

Division 9   Low pool value

Income Tax (Transitional Provisions) Act 1997
70   Subsection 328-180(6) (heading)

Repeal the heading, substitute:

Low pool value