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    <title>Substitution of new section for section 150.</title>
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    <description>Deduction is available for dividend income of a federal co-operative received from investment with any company, where the income arose from investment recorded in the books on or before 31 January 2026 and was distributed to members at least one month before the due date for filing the return. The deduction is limited to the specified amount, applies only to the defined class of federal co-operative, and ceases for tax years beginning on or after 1 April 2029.</description>
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      <description>Deduction is available for dividend income of a federal co-operative received from investment with any company, where the income arose from investment recorded in the books on or before 31 January 2026 and was distributed to members at least one month before the due date for filing the return. The deduction is limited to the specified amount, applies only to the defined class of federal co-operative, and ceases for tax years beginning on or after 1 April 2029.</description>
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