Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 385.125

    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