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 1936

4   Section 97A (note)

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