Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 385-125 385-125 Alternative election because of bovine tuberculosis has effect over 10 years not 5
If you can make an election under this Subdivision because:
(a) * live stock are compulsorily destroyed under an * Australian law for the control of bovine tuberculosis; or
(b) * live stock die of that * disease;
sections 385-110 to 385-120 apply as if they referred to 10 income years instead of 5 years.
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