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INCOME TAX ASSESSMENT ACT 1997 - SECT 385.115 Your assessable income includes an amount for replacement live stock you breed

INCOME TAX ASSESSMENT ACT 1997 - SECT 385.115

Your assessable income includes an amount for replacement live stock you breed

    If you make the election in section   385 - 110, then for the * disposal year and each of the next 5 income years, your assessable income includes any amount you choose for each replacement animal you breed during that income year. (However, you can choose not to include an amount.)

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