Income tax: treatment of payments received under the Securing our Fishing Future package:[bull ] Onshore Business Exit Assistance [bull ] Business Advice Assistance

This Ruling applies from 1 July 2006 to 30 June 2010. However, the Ruling continues to apply after this date to all entities within the specified class who entered into the specified scheme during the term of the Ruling, subject to there being no change in the scheme or in the entities involved in the scheme.