Taxation Determination
TD 95/16W
Income tax: when should a Diesel Fuel Rebate paid under the Australian Government Diesel Fuel Rebate Scheme be included in the assessable income of a recipient?
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Please note that the PDF version is the authorised version of this withdrawal notice.This document incorporates revisions made since original publication. View its history and amending notices, if applicable.
FOI status:
may be releasedFOI number: I 1016150Notice of Withdrawal
Taxation Determination TD 95/16 is no longer current and is therefore withdrawn.
It is replaced by Taxation Ruling TD 97/25 which issued today.
Commissioner of Taxation
17 December 1997
Previously issued as Draft TD 94/D20.
References
ATO references:
NO CNN J32/1/14; Nat 95/2496-7
Subject References:
bounty or subsidy
mining operations
primary production
Legislative References:
ITAA 25(1)
ITAA 26(g)
Case References:
Reckitt and Coleman Pty Ltd v. FC of T
74 ATC 4185
(1975) 4 ATR 501
| Date: | Version: | Change: | |
| 4 May 1995 | Original ruling | ||
| You are here | 17 December 1997 | Withdrawn |
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