Document ID: chunk:federal_register_of_legislation:C2025C00014:section:4
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 4
Character Range: 607909–608834

4                       At least $10,000                                  Nil

  B  is the number of whole dollars in the amount ascertained by deducting from the eligible portion the amount calculated in accordance with sub‑subparagraph (A); and
  C  is the number of whole dollars in the amount ascertained by deducting from the taxable income of the taxpayer of the year of income the taxable primary production income of the taxpayer of the year of income; and
 (ii) in a case where the taxpayer's primary production deductions for the year of income exceed the taxpayer's assessable primary production income for that year—the amount ascertained in accordance with the formula , where:
  A  is the amount shown in the following table:

Value of A for formula
                        Taxpayer's taxable non‑primary production income

Item                                                                      Value of A