Division 392
In forceLong‑term averaging of primary producers’ tax liability
Chapter 3Specialist liability rules
Part 3-45Rules for particular industries and occupations
Division 392 Long‑term averaging of primary producers’ tax liability
Table of sections
392‑1 Application of Division 392 of the Income Tax Assessment Act 1997
392‑25 Transitional provision—election under section 158A of the Income Tax Assessment Act 1936
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