Legislation

ITAA 1997 s 15 of the Water Act 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 15 of the Water Act 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 2008/6currentCR · 2008

Income tax: statutory licence roll-over for the replacement of existing water entitlements with new water entitlements under the Water Act 1989 (Victoria)