INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 (ARCHIVE)

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 385 - Primary production  

SECTION 385-130 (ARCHIVE)  

385-130   Application of Subdivision 385-F of the Income Tax Assessment Act 1997 to loss of live stock or trees in 1997-98 and later income years  
Subdivision 385-F (Insurance for loss of live stock or trees) of the Income Tax Assessment Act 1997 applies if your assessable income for the 1997-98 income year or a later income year would include an insurance recovery.




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