Tax Laws Amendment (Transfer of Provisions) Act 2010 (79 of 2010)

Schedule 4   Farm management deposits

Part 2   Consequential amendments

Income Tax Assessment Act 1936

21   At the end of section 97A

Add:

Note: This section applies to certain beneficiaries as if they were individuals who are carrying on a primary production business: see subsection 393-25(3) of theIncome Tax Assessment Act 1997.