Commonwealth Consolidated Acts Commonwealth Consolidated ActsA 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.