Income Tax Assessment Regulations 1997 (Repealed)
(regulation 393-10 )
FARM MANAGEMENT DEPOSITS: STATEMENTS TO BE READ BY DEPOSITORS
Part 3 - Additional informationNote:
Under paragraph 393-10(1)(c) of the Act, an FMD provider is required to insert the figures that are stated in the provisions mentioned in this Part.
SECTION 5 5The deposit will not be deductible if taxable non-primary production income for the year of income exceeds the amount stated in paragraph 393-5(1)(d) of the Act.
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