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ATO ID 2005/312 (Withdrawn)withdrawnchange

Energy Grants (Credits) Scheme: off-road credits - agriculture - diesel fuel used in drying grain

Reasons for Decision

the prevention of deterioration of the produce is carried out on an agricultural property where a core agricultural activity is carried on. 2. there is no physical change to the produce. 3. the prevention of deterioration of the produce does not constitute a processing of the produce.

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