Taxation Laws Amendment Act (No. 2) 2004 (20 of 2004)
Schedule 4 Sugar industry exit grants
Income Tax Assessment Act 1997
5 Section 53-10 (after table item 4A)
Insert:
|
4B |
Sugar industry exit grant |
The program known as the Sugar Industry Reform Program |
As a condition of receiving the grant, you entered into an undertaking not to become the owner or operator of any agricultural *enterprise within 5 years after receiving the grant |