INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS  

Division 393 - Farm management deposits  

Subdivision 393-A - Tax consequences of farm management deposits  

SECTION 393-1   393-1   Application of Division 393 of the Income Tax Assessment Act 1997  


Division 393 of the Income Tax Assessment Act 1997 (about farm management deposits) applies to assessments for:


(a) the 2010-11 income year; and


(b) later income years.




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