Tax Law Improvement Act (No. 1) 1998 (46 of 1998)

6   Averaging primary producers' tax liability (new Division 392)

3   Consequential amendment of the Income Tax Assessment Act 1936

23   Subsection 159ZR(1) (definition of rebated tax)

After "156 or 160AA", insert "of this Act, and of any tax offset under subsection 392-35(2) of the Income Tax Assessment Act 1997 (which allows some primary producers tax offsets),".