Revenue Ruling: 5 December 2017

2017-12-05

We have issued the following revenue ruling:

  • LT 097v2: Land Used for Primary Production has been amended to remove any references to indirect and non-physical uses being taken into account when determining a primary production claim. This includes costs associated with the lodgement of development applications and costs of preparing surveys carried out on the land.
Last updated: 12 December 2017