Document ID: chunk:federal_register_of_legislation:C2010C00616:clause:1_5
Version: federal_register_of_legislation:C2010C00616
Segment Type: clause
Provision Reference: sch 1 cl 5
Character Range: 11024–11767

5  At the end of subsection 328‑295(1)
Add:

Note 2: If you held, as trading stock at the start of the 2001‑2002 income year, oysters that were acquired by using the traditional stick farming method, see section 70‑41 of the Income Tax (Transitional Provisions) Act 1997.

6 [1]  Subsection 995‑1(1) (the note at the end of the definition of value of an item of trading stock)
Omit "Note", substitute "Note 1".

7 [1]  Subsection 995‑1(1) (at the end of the definition of value of an item of trading stock)
Add:

Note 2: For the value of oysters acquired by using the traditional stick farming method and held as trading stock at the start of the 2001‑2002 income year, see section 70‑41 of the Income Tax (Transitional Provisions) Act 1997.