Primary production and non-primary production deferred non-commercial business losses
The total amount of deferred non-commercial business losses has been divided into two separate totals for primary production deferred non-commercial business losses and non-primary production deferred non-commercial business losses. Read P9 Business loss activity details for more information.
Project pool deduction rate
The percentage in the calculation of the deduction rate for projects that started to operate on or after 10 May 2006 and contain only project amounts incurred on or after 10 May 2006 changed from 150% to 200%.