Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (52 of 2016)
Schedule 3 Farm management deposits
Part 1 Main amendments
Income Tax Assessment Act 1997
2 After paragraph 393-15(2)(c)
Insert:
(ca) subsection 393-40(3) (about repayment of a farm management deposit in the event of severe drought); and
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