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 385-100 (ARCHIVE)  

385-100   Application of Subdivision 385-E of the Income Tax Assessment Act 1997 to disposal or death of live stock on or after 1 July 1997  
Subdivision 385-E (Primary producer can elect to spread or defer tax on profit from forced disposal or death of live stock) of the Income Tax Assessment Act 1997 applies to a disposal or death of live stock on or after 1 July 1997.




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