Income Tax (Transitional Provisions) Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 393 - Farm management deposits  

Subdivision 393-A - Tax consequences of farm management deposits  

SECTION 393-1  

393-1   Application of Division 393 of the Income Tax Assessment Act 1997  

Division 393 of the Income Tax Assessment Act 1997 (about farm management deposits) applies to assessments for:

(a) the 2010-11 income year; and

(b) later income years.