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?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by TD 97/25
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

Notice 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Taxation Determination TD 95/16 is no longer current and is therefore withdrawn.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