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
28 Subsection 221YCAA(2) (paragraph (m) of the definition of qualifying reductions)
After "160AQZ", insert "or a tax offset under subsection 392-35(2) of the Income Tax Assessment Act 1997".
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