Social Security and Family Assistance Legislation Amendment (Miscellaneous Measures) Act 2006 (108 of 2006)

Schedule 3   Amendment of the Social Security Act 1991

79   Paragraphs 1209C(1)(b) and (ba)

Repeal the paragraphs, substitute:

(b) depreciation that relates to the primary production enterprise and is an allowable deduction for the purposes of subsection 54(1) of the Income Tax Assessment Act 1936; and

(ba) amounts that relate to the primary production enterprise and can be deducted under a provision of Division 40 of the Income Tax Assessment Act 1997 corresponding to a provision of repealed Division 42 of that Act; and