Taxation Ruling

TR 92/9ER - Erratum

Income tax: income from sale of wheat

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FOI status:

May be released

NOTICE OF ERRATUM

Page 2, paragraph 8 reads as follows:

"This Ruling applies to wheat payments received under the 1989 Act and under the 1984 Act. The 1989 Act applies to wheat seasons first occurring after 1 July 1990. A previous Ruling, Taxation Ruling IT 2075, deals with payments received under the Wheat Marketing Act 1979 as amended by the Wheat Marketing Amendment Act 1982."

The paragraph should read:

"This Ruling applies to wheat payments received under the 1989 Act and under the 1984 Act. The 1989 Act applies to wheat seasons first occurring after 1 July 1989. A previous Ruling, Taxation Ruling IT 2075, deals with payments received under the Wheat Marketing Act 1979 as amended by the Wheat Marketing Amendment Act 1982."

Commissioner of Taxation
25 February 1993

References

Related Rulings/Determinations:

TR 92/9