Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 385.155

    The following are taken to be assessable income from carrying on a * primary production business in Australia:

  (a)   an amount included in your assessable income because of an election under Subdivision   385 - E, 385 - F or 385 - G; or

  (b)   an amount included in your assessable income because of section   385 - 160 (Effect of certain events on election).