INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART XII
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DROUGHT INVESTMENT ALLOWANCE
Division 2
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Primary producer deduction
Subdivision A
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Entitlement to deduction
SECTION 630
630
AMOUNT OF THE DEDUCTION
The amount of the deduction is, subject to section 631 (which limits total deductions for any year of income), 10% of the expenditure.
View history note
Hide history noteThe amount of the deduction is, subject to section 631 (which limits total deductions for any year of income), 10% of the expenditure.
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