Treasury Laws Amendment (2016 Measures No. 3) Regulation 2016 (F2016L01625)

Schedule 2   Farm management deposits

Part 1   Amendments

Taxation Administration Regulations 1976

4   Regulation 2

Insert:

Agriculture Secretary has the meaning given in subsection 995-1(1) of the Income Tax Assessment Act 1997.

FMD provider has the meaning given in subsection 995-1(1) of the Income Tax Assessment Act 1997.