ITAA 1936 s 36(3) or section 36AAA

Income tax: does a disposal of livestock because of the loss of pasture or fodder as a result of drought qualify for the concessions in subsection 36(3) or section 36AAA of the Income Tax Assessment Act 1936 even though the disposal takes place after the drought declaration is withdrawn for the area in which the livestock or pasture was located?

Income tax: does a disposal of livestock because of the loss of pasture or fodder as a result of drought qualify for the concessions in subsection 36(3) or section 36AAA of the Income Tax Assessment Act 1936 even though the sale takes place after the drought declaration is withdrawn for the area in which the livestock or pasture was located?