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

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

2   Consequential amendment of the Income Tax Assessment Act 1997

6   Before paragraph 42-295(3)(d)

Insert:

(da) Division 392 of this Act (which provides for long-term averaging of primary producers' tax liability) applies to your assessment; or