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
7 Section 385-5 (at the end of the table)
Add:
|
4 |
Long-term averaging of some primary producers' tax liability (by tax offsets and extra income tax) |
Division 392 |