Income tax: treatment of payments received under the Securing our Fishing Future package: [bull ] Business Exit Assistance (Round 2) - Fishing Concession Voluntary Surrender [bull ] Boat Scrapping Incentive [bull ] Business Advice Assistance

This Ruling is withdrawn after 30 June 2008. This Ruling continues to apply after its withdrawal, in respect of the relevant provisions ruled upon, to all entities within the specified class who enter into the specified scheme during the term of the Ruling, subject to there being no change in the scheme or in the entities' involvement in the scheme.