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

28   Subsection 221YCAA(2) (paragraph (m) of the definition of qualifying reductions)

After "160AQZ", insert "or a tax offset under subsection 392-35(2) of the Income Tax Assessment Act 1997".