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

31   Paragraph 202DM(1)(a)

Omit "a financial institution", substitute "an FMD provider".

Note: The heading to subsection 202DM(1) is altered by omitting "financial institution" and substituting "FMD provider".