Tax Law Improvement Act (No. 1) 1998 (46 of 1998)

6   Averaging primary producers' tax liability (new Division 392)

4   Consequential amendment of the Income Tax Rates Act 1986

38   At the end of subsection 20G(5)

Add:

Note: Subsections 12A(3) and (4) indicate how family tax assistance reduces extra income tax payable by a primary producer under Division 392 of the Income Tax Assessment Act 1997 if the primary producer's taxable income is less than the primary producer's tax-free threshold as affected by family tax assistance.