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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 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.



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