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24 Jan 13 Is wind farm income "assessable primary production income"? - TD 2013/2

On 23 January 2013, the ATO issued Taxation Determination TD 2013/1 entitled "Income tax: does ordinary income derived by an individual from allowing wind farming infrastructure to be constructed, operated and accessed on freehold land that they own and use in carrying on a primary production business constitute 'assessable primary production income' of that individual for the purposes of Division 392 of ITAA 1997?"

It was previously issued in draft form as TD 2012/D9.

The answer given in the Taxation Determination is No.

 


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