s 393-5
In forceUnrecouped FMD deduction
Chapter 3Specialist liability rules
Part 3-45Rules for particular industries and occupations
Division 393Farm management deposits
Subdivision 393-ATax consequences of farm management deposits
393-5 Unrecouped FMD deduction
A reference in Division 393 of the Income Tax Assessment Act 1997 to a deduction under section 393‑5 of that Act for making a farm management deposit is taken to include a reference to a deduction under section 393‑10 in Schedule 2G to the Income Tax Assessment Act 1936, as in force just before the commencement of this section, if the deposit was made before the 2010‑11 income year.
Research tools for this sectionPro
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.