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Legislation
ATO documents that consider ITAA 1997 s 6-5 and 17-5 23 Treatment of trading stock 24 Section 328-285 24 Trading stock 26 Section 70-35 26 Deductions for Initial Management Fees, Initial Occupation fees, Harvest Fees and Management Performance Fees (if applicable) 28 Sections 8-1 and Division 27