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  • Sustainable rural water use and infrastructure program

    The Sustainable rural water use and infrastructure program (SRWUIP) is a national program investing in rural water use, management and efficiency projects, including improved knowledge, market reforms and water skills development.

    The program was delivered by the Department of Sustainability, Environment, Water, Population and Communities. On 21 September 2015, responsibility for water policy and resources was transferred to the Department of Agriculture and Water Resources.

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    About the changes

    The law has changed to allow eligible taxpayers to choose how SRWUIP payments, matched expenditure and deductions are treated in the assessment of their income tax obligations. This change is retrospective, and applies from 1 April 2010.

    If you have received a payment under SRWIUP, you may be affected. This information outlines the changes, eligibility criteria, and the effect your choice of tax treatment will have on your payments.

    You can choose to apply one of the following tax provisions:

    • ordinary income provisions
    • non-assessable non-exempt income (NANE) provisions.

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      Last modified: 24 Aug 2016QC 36097