Tax Laws Amendment (2011 Measures No. 9) Act 2012 (12 of 2012)
Schedule 6
Part 6 Asterisks
Division 2 Trading stock and revenue assets
Income Tax Assessment Act 1997
47 Section 725-245 (table item 1, column headed "Up interests")
Omit *revenue assets nor your *trading stock, substitute revenue assets nor your trading stock.