Taxation Ruling
IT 2075H - Notice of Archival
Optional deferred payments to wheat growers
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Please note that the PDF version is the authorised version of this ruling.
FOI status:
May be releasedNOTICE OF ARCHIVAL
Taxation Ruling IT 2075 is no longer current and has been archived.
The Ruling deals with the operation of former subsection 21(1A) of the Wheat Marketing Act 1979-1982 (Cwth) , and whether a deferment of payment under that provision would affect the time of derivation of that payment for income tax purposes.
The Wheat Marketing Act 1979-1982 no longer operates.
Taxation Ruling TR 92/9 which was issued on 1 October 1992 deals with payments made under both the Wheat Marketing Act 1984 and the Wheat Marketing Act 1989.
Commissioner of Taxation
15/9/94