New Business Tax System (Capital Allowances - Transitional and Consequential) Act 2001 (77 of 2001)
Schedule 2 General consequential amendments
Income Tax Assessment Act 1997
193 Section 13-1 (table item headed 'primary production')
Repeal the item, substitute:
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primary production |
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averaging of income, trustees |
156 |
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averaging of tax liability, individuals |
392-35(2) |
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exceptional circumstances relief payments see social security and other benefit payments |
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farm help income support payments see social security and other benefit payments |
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farm household support see social security and other benefit payments |