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10 Apr 08 Assessability of exceptional circumstances relief payments - TD 2008/D7

This draft Taxation Determination was released on 9 April 2008 for public comment by 9 May 2008. Its full title is "Income tax: is an exceptional circumstances relief payment paid to a farmer under the Farm Household Support Act 1992 'assessable primary production income' under s 392-80(2) of ITAA 1997?" The answer given is No.

For a copy of TD 2008/D7, go here

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