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

CCH Note:

Below is material repealed as inoperative in s 97A by No 101 of 2006.

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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