Tax Law Improvement Act (No. 1) 1998 (46 of 1998)
6 Averaging primary producers' tax liability (new Division 392)
3 Consequential amendment of the Income Tax Assessment Act 1936
14 Sub-subparagraph 94(10C)(a)(i)(B) (definition of C)
Omit "actual taxable income from primary production", substitute "taxable primary production income".