INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 6 - Trust income  

SECTION 97A   BENEFICIARIES WHO ARE OWNERS OF INCOME EQUALIZATION DEPOSITS OR FARM MANAGEMENT DEPOSITS  

97A(2)  

eligible primary producer and owner of a current IED scheme deposit
have the same meanings as in Division 16C .


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