Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 393.5

    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.