If you can make an election under this Subdivision because:
(a) * live stock are compulsorily destroyed under an * Australian law for the control of bovine tuberculosis; or
(b) * live stock die of that * disease;
sections 385-110 to 385-120 apply as if they referred to 10 income years instead of 5 years.
Table of sections
385-130 Insurance for loss of live stock or trees