Tax Law Improvement Act (No. 1) 1998 (46 of 1998)

6   Averaging primary producers' tax liability (new Division 392)

4   Consequential amendment of the Income Tax Rates Act 1986

42   At the end of paragraph 3(b) of Part II of Schedule 7

Add "or Division 392 (Long-term averaging of primary producers' tax liability) of the Income Tax Assessment Act 1997 applies to the taxpayer's assessment".