Tax Laws Amendment (2011 Measures No. 5) Act 2011 (62 of 2011)
Schedule 1 Primary producers' income averaging and farm management deposits
Part 1 Primary producers' income averaging
Income Tax (Transitional Provisions) Act 1997
14 Application provision
The amendments made by this Schedule apply to:
(a) assessments for the trustee of a trust for an income year that is the 2010-11 income year or a later income year; or
(b) assessments for a beneficiary of a trust that relate to the 2010-11 income year or a later income year of the trust.
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