Taxation ruling

IT 2394A - Addendum

Income tax : expenditure on irrigation and water and land conservation

  • Please note that the PDF version is the authorised version of this ruling.

FOI status:

May be released


1. The following paragraph should be included after the preamble:

'Note - As a result of legislative amendment the categories of taxpayers who may claim deductions under section 75D was expanded with effect from 21 August 1990. Previously, only taxpayers who carried on businesses of primary production were eligible. Now, from that date, the deduction is also available to any taxpayer who carries on a business, other than one of primary production or of mining or quarrying, for the purpose of gaining or producing assessable income from the use of any rural land in Australia.'

Commissioner of Taxation


BO PNR T90 Pt5/2394

ISSN 0813 - 3662

Related Rulings/Determinations:

IT 2394