Taxation Ruling
IT 2038H - Notice of Archival
Bounties and subsidies : drought relief interest and fodder subsidy schemes : natural disaster relief arrangements
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Please note that the PDF version is the authorised version of this ruling.
FOI status:
may be releasedNOTICE OF ARCHIVAL
Taxation Ruling IT 2038 is no longer current and has been archived.
The Ruling considered the application of the Income Tax Assessment Act 1936 to payments made under the Drought Relief Interest and Fodder Subsidy Schemes and the Natural Disasters Relief Arrangements.
These Schemes and Arrangements have either been terminated or no longer provide for payments of the kinds dealt with in the Ruling.
Commissioner of Taxation
28/7/94