Private ruling: Assessability of Government Grant
Published: August 2011

Ruling: Q1: Will government funding paid to the Rulee under a program in relation to infrastructure construction from which certain services will operate be assessable under section 6-5 of the Income Tax Assessment Act 1997 (ITAA 1997)? | A1: No. | Q2: Will government funding paid under the program in relation to the construction of infrastructure from which certain services will operate be assessable under section 15-10 of the ITAA 1997? | A2: No. | Q3: Will government funding paid under the program in relation to the construction of infrastructure from which certain services will operate be assessable under the capital gains tax (CGT) provisions of the ITAA 1997? | A3: No.




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