This final Taxation Determination was issued on 25 June 2008. It was previously released in draft form as TD 2008/D7. 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 subsection 392-80(2) of the Income Tax Assessment Act 1997?" The answer given is No.
For a copy of TD 2008/16, go here