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
44 Clause 3 of Part I of Schedule 11 (paragraph (d) of the definition of B)
After "average income", insert "worked out under section 392-45 of the Income Tax Assessment Act 1997".
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