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”.
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