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


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