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ATO ID 2004/102 (Withdrawn)withdrawnchange

Energy Grants (Credits) Scheme: off - road credit - agriculture - distillation of essential oils

Reasons for Decision

The packing or the prevention of deterioration of the produce must be carried out on an agricultural property where a core agricultural activity is carried on. 2. There must be no physical change to the produce. 3. The packing or the prevention of deterioration of the produce must not constitute processing of the produce.

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