s 393-1
In forceApplication of Division 393 of the Income Tax Assessment Act 1997
Chapter 3Specialist liability rules
Part 3-45Rules for particular industries and occupations
Division 393Farm management deposits
Subdivision 393-ATax consequences of farm management deposits
393-1 Application of Division 393 of the Income Tax Assessment Act 1997
Division 393 of the Income Tax Assessment Act 1997 (about farm management deposits) applies to assessments for:
(a)
the 2010‑11 income year; and
(b)
later income years.
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