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Income Tax Assessment Act 1997
4‑25 Special provisions for working out 4‑25 Special provisions for working out your basic income tax liability
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#### 4‑25 Special provisions for working out your basic income tax liability
Subsection 392‑35(3) may increase your basic income tax liability beyond the liability worked out simply by applying the income tax rates to your taxable income.
> Note: Subsection 392‑35(3) increases some primary producers’ tax liability by requiring them to pay extra income tax on their averaging components worked out under Subdivision 392‑C.