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

13   Subsection 95(1) (definition ofnet income)

Omit "under Schedule 2G", substitute "under Division 393 of theIncome Tax Assessment Act 1997 (Farm management deposits)".