Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)

Schedule 2   Consolidation etc.

Part 9   International tax

Division 1   Elections about valuing interests in FIFs held as trading stock

Income Tax Assessment Act 1997

47   Section 717-310

Omit "election" (last occurring), substitute "declaration, election, choice or selection".