Tax Laws Amendment (2008 Measures No. 2) Act 2008 (38 of 2008)
Schedule 10 Tobacco industry exit grants
Income Tax Assessment Act 1997
3 Section 53-10 (after table item 4B)
Insert:
|
4C |
Tobacco industry exit grant |
The program known as the Tobacco Growers Adjustment Assistance Programme 2006 |
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 |