Income Tax (Transitional Provisions) Act 1997



Division 393 - Farm management deposits  

Subdivision 393-A - Tax consequences of farm management deposits  

SECTION 393-5   393-5   Unrecouped FMD deduction  

A reference in Division 393 of the Income Tax Assessment Act 1997 to a deduction under section 393-5 of that Act for making a farm management deposit is taken to include a reference to a deduction under section 393-10 in Schedule 2G to the Income Tax Assessment Act 1936 , as in force just before the commencement of this section, if the deposit was made before the 2010-11 income year.


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