Tax Laws Amendment (Transfer of Provisions) Act 2010 (79 of 2010)
Schedule 4 Farm management deposits
Part 2 Consequential amendments
Income Tax Assessment Act 1936
13 Subsection 95(1) (definition ofnet income)
Omit "under Schedule 2G", substitute "under Division 393 of theIncome Tax Assessment Act 1997 (Farm management deposits)".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).