Tax Laws Amendment (Transfer of Provisions) Act 2010 (79 of 2010)
Schedule 4 Farm management deposits
Part 2 Consequential amendments
Income Tax Assessment Act 1997
40 Paragraph 26-55(2)(c)
Repeal the paragraph, substitute:
(c) the amount you can deduct for the income year under section 393-5 (which provides for deductions for making*farm management deposits).