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

30   At the end of section 202DL

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Note: If a farm management deposit was made by a trustee on behalf of a beneficiary who was under a legal disability when the deposit was made, and the beneficiary is no longer under a legal disability, this Division applies as if the beneficiary had made the deposit: see subsection 393-25(4) of theIncome Tax Assessment Act 1997.