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
22 Section 159S (paragraph (a) of the definition of taxable part of the taxable income)
Omit "Division 16 does not apply to the income of the taxpayer of", substitute "neither Division 16 of this Part (Averaging of incomes) nor Division 392 (Long-term averaging of primary producers' tax liability) of the Income Tax Assessment Act 1997 applies to the taxpayer's assessment for".
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