Taxation Determination

TD 92/170W

Income tax: are Household Support payments made under the States and Northern Territory Grants (Rural Adjustment) Act 1988, assessable income under subsection 25(1) or paragraph 26(g) of the Income Tax Assessment Act 1936 (ITAA)?

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FOI status:

may be releasedFOI number: I 1213433

Notice of Withdrawal

Taxation Determination TD 92/170 is withdrawn with effect from today.

1. The Taxation Determination provided advice on the assessability of household support payments made under the States and Northern Territory Grants (Rural Adjustment) Act 1988.

2. The issue covered in this Determination is now dealt with in Taxation Ruling TR 2005/D17, which issued today.

3. Accordingly, this Determination is no longer necessary.

Commissioner of Taxation
7 December 2005

Previous Draft No. TD 92/D126

References

ATO references:
NO NEW TD3

ISSN 1038 - 3158

Related Rulings/Determinations:

IT 2302

Subject References:
income;
grants;
subsidies;
incentive payments

Legislative References:
ITAA 25(1);
ITAA 26(g);
States and Northern Territory Grants (Rural Adjustment) Act 1988

TD 92/170W history
  Date: Version: Change:
  15 October 1992 Original ruling  
You are here 7 December 2005 Withdrawn