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
21 At the end of section 97A
Add:
Note: This section applies to certain beneficiaries as if they were individuals who are carrying on a primary production business: see subsection 393-25(3) of theIncome Tax Assessment Act 1997.
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).
