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
24 Paragraph 221YBA(2)(a)
Repeal the paragraph, substitute:
(a) the taxpayer's taxable primary production income worked out under section 392-80 of the Income Tax Assessment Act 1997 (Working out your taxable primary production income); or
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