Product Grants and Benefits Ruling

PGBR 2005/2A - Addendum

Energy grants: off-road credits for mining operations

Please note that the PDF version is the authorised version of this ruling.
View the consolidated version for this notice.

FOI status:

may be released

Addendum

This Addendum amends Product Grants and Benefits Ruling PGBR 2005/2 to replace in Appendix 1 to the Ruling, the basic decision chart for qualification of an off-road credit for claims made under the category of 'agriculture operations' with the basic decision chart for 'mining operations'.

Product Grants and Benefits Ruling 2005/2 is amended as follows:

1. Appendix 1

Omit the contents of Appendix 1; substitute:

Basic decision chart for qualification for an off-road credit for claims made under the category of 'mining operations' - paragraphs 118 to 121 of this Ruling

This Addendum applies on and from 1 July 2003.

Commissioner of Taxation
11 January 2006

References

ATO references:
NO 2005/18404

ISSN: 1449-1583

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