Tax Laws Amendment (2014 Measures No. 1) Act 2014 (34 of 2014)

Schedule 1   Farm management deposits

Income Tax Assessment Act 1997

9   Subsection 393-10(2) (after note 1)

Insert:

Note 1A: Subsection 393-16(3) affects the unrecouped FMD deduction of a consolidated farm management deposit.

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