Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (52 of 2016)

Schedule 3   Farm management deposits

Part 1   Main amendments

Income Tax Assessment Act 1997

2   After paragraph 393-15(2)(c)

Insert:

(ca) subsection 393-40(3) (about repayment of a farm management deposit in the event of severe drought); and