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)
CCH Note:
Below is material repealed as inoperative in s 97A by No 101 of 2006.
eligible primary producer
and
owner of a current IED scheme deposit
have the same meanings as in Division
16C
.
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