Tax Laws Amendment (2011 Measures No. 7) Act 2011 (147 of 2011)

Schedule 5   Farm management deposits

Part 1   Early repayments in the event of applicable natural disasters

Income Tax Assessment Act 1997

7   Subsection 393-55(2) (paragraph (d) of note 1)

Omit "(3) and (4) (about repayment in exceptional circumstances)", substitute "(3), (3A) and (4) (about repayment in exceptional circumstances or in the event of an applicable natural disaster)".