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TD 2013/2 - Income tax: does ordinary income derived by an individual from allowing wind farming infrastructure to be constructed, operated and accessed on freehold land that they own and use in carrying on a primary production business constitute 'assessable primary production income' of that individual for the purposes of Division 392 of the Income Tax Assessment Act 1997?

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Watson v Deputy Commissioner of Taxation	[2010] FCAFC 17; (2010) 182 FCR 104; (2010) 75 ATR 224; [2010] ATC 20-167	Federal Court of Australia	Australia - Commonwealth	4 Mar 2010	AustLII		4
BHP Petroleum (Timor Sea) Pty Ltd v Minister for Resources	[1994] FCA 168; (1994) 49 FCR 155; (1994) 121 ALR 280; (1994) 32 ALD 17; (1994) 28 ATR 16	Federal Court of Australia	Australia - Commonwealth	circa 1994	AustLII		23

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