Taxation Ruling

TR 2006/3A2 - Addendum

Income tax: government payments to industry to assist entities (including individuals) to continue, commence or cease business

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Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Taxation Ruling TR 2006/3 consequential to the withdrawal of Taxation Ruling TR 97/1.

TR 2006/3 is amended as follows:

1. Paragraph 120

Omit footnote 59.

2. References - Related Rulings/Determinations

Omit 'TR 97/1'.

This Addendum applies on and from 30 May 2012.

Commissioner of Taxation
30 May 2012

References

ATO references:
NO 1-3VFR9KX