Tax Laws Amendment (Transfer of Provisions) Act 2010 (79 of 2010)
Schedule 4 Farm management deposits
Part 2 Consequential amendments
Income Tax Assessment Act 1997
44 Subsection 230-460(15)
Repeal the subsection, substitute:
Farm management deposits
(15) A right to receive, or an obligation to provide,*financial benefits is the subject of an exception if:
(a) the right or obligation is the right or obligation of an*owner of a*farm management deposit; and
(b) the right or obligation relates to the deposit.
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