Tax Laws Amendment (2011 Measures No. 5) Act 2011 (62 of 2011)

Schedule 1   Primary producers' income averaging and farm management deposits

Part 1   Primary producers' income averaging

Income Tax Assessment Act 1997

12   Section 393-35 (note to table item 1)

Omit “subsections 393-25(2) and (3)”, substitute “subsections 393-25(2), (3), (4), (5) and (6)”.