Tax Laws Amendment (Transfer of Provisions) Act 2010 (79 of 2010)
Schedule 4 Farm management deposits
Part 1 Main amendments
Income Tax Assessment Act 1997
6 Subsection 995-1(1)
Insert:
unrecouped FMD deduction (short for unrecouped farm management deposit deduction) has the meaning given by subsections 393-10(2) and 393-55(6) and (7).
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