Item 17 - Net Farm management deposits and repayments
From 1 July 2016, the maximum amount that can be held by an individual primary producer in FMDs at any time is $800,000 (up from $400,000).
Refer to Item 17 - Net Farm management deposits and repayments on the ATO website.
A Farm management deposits and repayments schedule is provided at this label [Alt+S] to record details of FMD transactions. The amounts entered in the schedule integrate to item 17 in the main return. Refer to Farm Management Deposits and Repayments (fmd).
CCH References
18-290 Farm management deposits scheme
18-295 Making a farm management deposit
18-310 Withdrawing a farm management deposit