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Class Ruling

CR 2005/108W

Income tax: treatment of payments received under the Great Barrier Reef Marine Park Structural Adjustment Package 2004:
• Full Business Restructure Assistance;
• Simplified Business Restructure 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 This Ruling is withdrawn from 1 July 2006.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 2005/17127

ISSN: 1445-2014

Related Rulings/Determinations:

CR 2001/1
IT2228
TR 92/1
TR 97/16
TR 92/20

Subject References:
bounties & subsidies
capital gains tax
capital receipts
government grants income
income
primary production income

Legislative References:
ITAA 1997 6-5
ITAA 1997 6-5(1)
ITAA 1997 6-10(3)
ITAA 1997 8-1
ITAA 1997 15-10
ITAA 1997 Pt 3-1
ITAA 1997 Div 102
ITAA 1997 102-25
ITAA 1997 104-25
ITAA 1997 110-45(3)
ITAA 1997 118-20
ITAA 1997 Pt 3-3
ITAA 1997 392-45
ITAA 1997 392-45(2)
ITAA 1997 392-80
ITAA 1997 392-80(2)
ITAA 1997 995-1(1)
ITAA 1936 26(g)
ITAA 1936 27B(1A)
ITAA 1936 27B(3)
TAA 1953 Pt IVAAA
Copyright Act 1968
Industrial Research and Development Grants Act 1967

Case References:
Federal Coke Company Pty Ltd v. Federal Commissioner of Taxation
(1977) 7 ATR 176
77 ATC 4035


Federal Commissioner of Taxation v. Rowe
(1997) 187 CLR 266
97 ATC 4317
(1997) 35 ATR 432

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

G P International Pipecoaters Pty Ltd v. Federal Commissioner of Taxation
(1990) 170 CLR 124
90 ATC 4413
(1990) 21 ATR 1

Hayes v. Federal Commissioner of Taxation
(1956) 96 CLR 47

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

Reckitt & Colman Pty Ltd v. Federal Commissioner of Taxation
(1974) 4 ATR 501
74 ATC 4185

Scott v. Federal Commissioner of Taxation
(1966) 117 CLR 514

The Squatting Investment Co. Ltd. v. Federal Commissioner of Taxation
(1953) 86 CLR 570

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

CR 2005/108W history
  Date: Version: Change:
  1 July 2004 Original ruling  
You are here 1 July 2006 Withdrawn  

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