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

48   Section 725-245 (table item 2, column headed "Up interests")

Omit “*trading stock or *revenue assets”, substitute “trading stock or revenue assets”.