Document ID: chunk:federal_register_of_legislation:C2005C00508:clause:1_1208u:p2
Version: federal_register_of_legislation:C2005C00508
Segment Type: clause
Provision Reference: sch 1 cl 1208U (pt 2/3)
Character Range: 80088–82710

total adjusted net primary production income of the individual and the individual's spouse for the tax year first referred to in subparagraph (ii);
 (vi) the total adjusted net primary production income of the individual and the individual's spouse for the tax year first referred to in subparagraph (iii); and
 (f) if:
 (i) neither the individual nor the individual's spouse had adjusted net primary production income for the last tax year that ended before the test time; or
 (ii) neither the individual nor the individual's spouse had adjusted net primary production income for the tax year that preceded the tax year referred to in subparagraph (i); or
 (iii) neither the individual nor the individual's spouse had adjusted net primary production income for the tax year that preceded the tax year referred to in subparagraph (ii);
  the Secretary, by writing, determines that this paragraph applies to the individual and the trust; and
 (g) at the test time, the individual is not actively involved with the first primary production enterprise; and
 (h) at the test time, an eligible descendant of the individual (as defined by section 17A) is actively involved with the first primary production enterprise; and
 (i) if, at the test time, the individual is able to appoint the trustee, or any of the trustees, of the trust—there is a provision of the trust deed to the effect that that ability may only be exercised:
 (i) if the trustee concerned dies, resigns or becomes subject to a legal disability; or
 (ii) in accordance with a statutory law relating to the appointment of trustees; and
 (j) if, at the test time, the individual is able to veto or direct the decisions of the trustee—there is a provision of the trust deed to the effect that that ability may only be exercised:
 (i) in relation to the sale of land used for the purposes of carrying on the first primary production enterprise; or
 (ii) in relation to the sale of fishing rights or timber rights used for the purposes of carrying on the first primary production enterprise; or
 (iii) in accordance with a statutory law relating to the appointment of trustees; and
 (k) at the test time, there is a provision of the trust deed to the effect that neither the individual, nor the individual's spouse, is, or is capable of becoming, the trustee, or any of the trustees, of the trust; and
 (l) at the test time, a group in relation to the individual is not able to vary a provision covered by paragraph (i), (j) or (k); and
 (m) at the test time, neither the individual, nor the individual's spouse, is able to vary the trust deed; and
 (n) at the test