Income tax: are Household Support payments made under the States and Northern Territory Grants (Rural Adjustment) Act 1988, assessable income under subsection 25(1) or paragraph 26(g) of the Income Tax Assessment Act 1936 (ITAA)?

The Taxation Determination provided advice on the assessability of household support payments made under the States and Northern Territory Grants (Rural Adjustment) Act 1988.

The issue covered in this Determination is now dealt with in Taxation Ruling TR 2005/D17 , which issued today.

Accordingly, this Determination is no longer necessary.