Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 385 - Primary production  

Subdivision 385-H - Rules that apply to all elections made under Subdivisions 385-E, 385-F and 385-G  

SECTION 385-155   385-155   Amounts are assessable income from carrying on the primary production business  


The following are taken to be assessable income from carrying on a * primary production business in Australia:


(a) an amount included in your assessable income because of an election under Subdivision 385-E , 385-F or 385-G ; or


(b) an amount included in your assessable income because of section 385-160 (Effect of certain events on election).


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