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 Assessment Act 1936
4 Section 97A (note)
Omit “subsection 393-25(3)”, substitute “subsections 393-25(3), (4), (5) and (6)”.
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