ITAA 1997 s 110-40(3)

Income tax: treatment of payments received under the Cod Grounds Commonwealth Marine Reserve Structural Adjustment package 2004: * Licence Buyout Adjustment * Business Advice Assistance

Income tax: treatment of payments received under the Western Port Commercial Netting Licence Surrender and Relocation Program

Income tax: treatment of compensation payments received under Division 5 of Part 8 of the Fisheries Act 1995 (Vic) relating to phasing out commercial net fishing in Port Phillip Bay