Document ID: chunk:federal_register_of_legislation:C2004A01344:clause:3_5
Version: federal_register_of_legislation:C2004A01344
Segment Type: clause
Provision Reference: sch 3 cl 5
Character Range: 53092–53551

5  Subsection 46C(1) (note)
Repeal the note, substitute:

Note: Different provisions apply when working out a person's ordinary income from a farm to find whether:

(a) the person satisfies the farmers' income test for the purposes of Division 8 (see subparagraph 49J(3)(b)(ii) and paragraph 49J(3)(e)); or

(b) the person satisfies the sugarcane farmers' income test for the purposes of Division 8A (see subparagraph 49Y(3)(b)(ii) and paragraph 49Y(3)(e)).