IT 2301W - Notice of Withdrawal
Income tax: primary production: prawn farming
Please note that the PDF version is the authorised version of this withdrawal notice.
FOI status:may be released
Notice of Withdrawal
The Ruling stated that prawn farming is accepted as primary production, that the hatchery and growing ponds together with their attachments and fittings qualified as plant and fixed an effective life of 20 years for the ponds.
Commissioner of Taxation
13 December 2000
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