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Amendment of section 604B of Principal Act (relief for farm restructuring)
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49. Section 604B of the Principal Act is amended in subsection (1)(a) —
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(a) by substituting the following for the definition of “agricultural land”:
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“‘agricultural land’ means land used for the purposes of farming but does not include buildings on the land;”,
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and
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(b) in the definition of “relevant period” by substituting “31 December 2016” for “31 December 2015”.
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