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

58   Subsection 995-1(1) (paragraph (b) of the definition of apportionable deductions )

Omit “trading stock”, substitute “*trading stock”.