Tax Laws Amendment (Transfer of Provisions) Act 2010 (79 of 2010)

Schedule 4   Farm management deposits

Part 1   Main amendments

Income Tax Assessment Act 1997

6   Subsection 995-1(1)

Insert:

unrecouped FMD deduction (short for unrecouped farm management deposit deduction) has the meaning given by subsections 393-10(2) and 393-55(6) and (7).