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Class Ruling

CR 2005/107W

Income tax: treatment of payments received under the Great Barrier Reef Marine Park Structural Adjustment Package 2004:
• Business Exit (fishery related business) Assistance; and
• Business Advice Assistance

  • Please note that the PDF version is the authorised version of this withdrawal notice.
    This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

may be released

Preamble

The number, subject heading, What this Class Ruling is about (including Tax law(s), Class of persons and Qualifications sections), Date of effect, Withdrawal, Arrangement and Ruling parts of this document are a 'public ruling' in terms of Part IVAAA of the Taxation Administration Act 1953. CR 2001/1 explains Class Rulings and Taxation Rulings TR 92/1 and TR 97/16 together explain when a Ruling is a 'public ruling' and how it is binding on the Commissioner.

Withdrawal

1. This Ruling is withdrawn from 1 July 2006.

Commissioner of Taxation
7 December 2005

References

ATO references:
NO 2005/17126

ISSN: 1445-2014

Related Rulings/Determinations:

CR 2001/1
TR 92/1
TR 92/20
TR 95/35
TR 97/16

Subject References:
assessable recoupment
bounties & subsidies
capital gains tax
capital receipts
government grants income
income
primary production income
termination value

Legislative References:
ITAA 1997 6-5
ITAA 1997 6-5(1)
ITAA 1997 8-1
ITAA 1997 15-10
ITAA 1997 Subdiv 20-A
ITAA 1997 20-25(1)
ITAA 1997 20-25(5)
ITAA 1997 20-30
ITAA 1997 20-30(1)
ITAA 1997 25-50
ITAA 1997 26-55
ITAA 1997 Div 40
ITAA 1997 40-305
ITAA 1997 40-880
ITAA 1997 Pt 3-1
ITAA 1997 104-10
ITAA 1997 104-25
ITAA 1997 104-235
ITAA 1997 Div 110
ITAA 1997 110-45(1B)
ITAA 1997 Div 112
ITAA 1997 Subdiv 115-A
ITAA 1997 Subdiv 115-B
ITAA 1997 Subdiv 115-C
ITAA 1997 116-40
ITAA 1997 118-20
ITAA 1997 118-24
ITAA 1997 Pt 3-3
ITAA 1997 Div 152
ITAA 1997 392-80
ITAA 1997 392-80(2)
ITAA 1997 995-1
ITAA 1997 995-1(1)
ITAA 1936 26(g)
TAA 1953 Pt IVAAA
Copyright Act 1968

Case References:
Allied Mills Industries v. FCT
(1989) 89 ATC 4365


Californian Oil Products Ltd v. FCT (in liq)
(1934) 52 CLR 28

DCT (NSW) v. Meeks
(1915) 19 CLR 568

DCT (Vic) v. Phillips
(1936) 55 CLR 144

Dickenson v. FCT
(1958) 98 CLR 460

FCT v. Rowe;
(1997) 187 CLR 266
35 ATR 432

Federal Coke Co Pty Ltd v. FCT
(1977) 7 ATR 519 at 539
34 FLR 375

First Provincial Building Society Ltd v. Federal Commissioner of Taxation
(1995) 56 FCR 320
95 ATC 4145
(1995) 30 ATR 207

Hayes v. FCT
(1956) 96 CLR 47

Placer Development Ltd v. Commonwealth of Australia
(1969) 121 CLR 353

Reckitt and Colman Pty Ltd v. FC of T
74 ATC 4185
(1974) 4 ATR 501

Scott v. FCT
(1966) 117 CLR 514

SP Investments Pty Ltd v. FCT
(1993) 41 FCR 282
25 ATR 165

Squatting Investments Co Ltd v. Federal Commissioner of Taxation
(1953) 86 CLR 570
10 ATD 126
(1953) 5 AITR 496

Other References:
Macquarie Dictionary, 2001, rev. 3rd edn, The Macquarie Library Pty Ltd, NSW

CR 2005/107W history
  Date: Version: Change:
  1 July 2004 Original ruling  
You are here 1 July 2006 Withdrawn  

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