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.)