ITAA 1997 s 392

Income tax: is an exceptional circumstances relief payment paid to a farmer under the Farm Household Support Act 1992 'assessable primary production income' under subsection 392-80(2) of the Income Tax Assessment Act 1997?

Income tax: does ordinary income derived by an individual from allowing wind farming infrastructure to be constructed, operated and accessed on freehold land that they own and use in carrying on a primary production business constitute 'assessable primary production income' of that individual for the purposes of Division 392 of the Income Tax Assessment Act 1997?

Compendium

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 Securing our Fishing Future package: * Onshore Business Development Assistance * Business Advice Assistance

Income tax: treatment of payments received by members of the Tobacco Co operative of Victoria Limited for the termination of Grower's Agreements

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

Income tax: payments received under the New South Wales Private Native Forestry Industry Assistance Program: Business Exit Assistance

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

Primary Production Averaging: partner in a partnership

Income tax: is an exceptional circumstances relief payment paid to a farmer under the Farm Household Support Act 1992 'assessable primary production income' under subsection 392-80(2) of the Income Tax Assessment Act 1997?

Income tax: does ordinary income derived by an individual from allowing wind farming infrastructure to be constructed, operated and accessed on freehold land that they own and use in carrying on a primary production business constitute 'assessable primary production income' of that individual for the purposes of Division 392 of the Income Tax Assessment Act 1997?

Capital Allowances: Division 42 - concessional rate

Non Commercial Losses: loss deferral rule - long-term averaging of primary producers' tax liability