Legislation

ITAA 1997 s 10 of the Water Management Act 2000 does not constitute a bounty or subsidy received in relation to carrying on a business and will not give rise to assessable income under section 15-10

ATO documents that consider ITAA 1997 s 10 of the Water Management Act 2000 does not constitute a bounty or subsidy received in relation to carrying on a business and will not give rise to assessable income under section 15-10

1 document

CR 2008/28currentCR · 2008

Income tax: statutory licence roll-over for the replacement of bore licences with aquifer access licences and treatment of payments received under the Achieving Sustainable Groundwater Entitlements Program