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

2   Paragraph 393-15(2)(d)

Repeal the paragraph, substitute:

(d) subsections 393-40(3), (3A) and (4) (about repayment of a farm management deposit in exceptional circumstances or in the event of an applicable natural disaster).