Income Tax Assessment Act 1997
View history note
Hide history noteAn agreement mentioned in paragraph 393-20(1)(b) does not contravene the requirements of item 8 of the table in section 393-35 to the extent that:
(a) it provides for amounts of interest to be payable to the *FMD provider in respect of a loan or other debt of the *owner of the *farm management deposit, or of a partnership of which the owner is a partner, to be reduced; and
(b) that loan or other debt relates to a *primary production business that the owner or partnership carries on.
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