Tax Laws Amendment (2014 Measures No. 1) Act 2014 (34 of 2014)
Schedule 1
Farm management deposits
Income Tax Assessment Act 1997
9
Subsection 393-10(2) (after note 1)
Insert:
Note 1A: Subsection 393-16(3) affects the unrecouped FMD deduction of a consolidated farm management deposit.