INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART XII
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DROUGHT INVESTMENT ALLOWANCE
Division 1
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Object, key principle and overview
SECTION 627
627
OVERVIEW OF PART
The following table summarises the contents of this Part:
View history note
Hide history noteThe following table summarises the contents of this Part:
| OVERVIEW | |
| Division | Coverage |
| 1 | Object, key principle and overview |
| 2 | Deductions for primary producers |
| 3 | Deductions for leasing companies |
| 4 | Key concepts:
drought mitigation property
and
associated terms |
| 5 | Special provisions about primary producers |
| 6 | Special provisions about leasing companies |
| 7 | Transitional |
| 8 | Definitions etc. (including a list of terms defined in
the Part) |
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