Tax Law Improvement Act (No. 1) 1998 (46 of 1998)
6 Averaging primary producers' tax liability (new Division 392)
3 Consequential amendment of the Income Tax Assessment Act 1936
17 Subparagraph 94(10C)(a)(ii) (definition of D)
Repeal the definition, substitute:
D is the number of whole dollars in the difference between the taxpayer's primary production deductions for the year of income and the taxpayer's assessable primary production income for that year; and
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