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  • Scholarships – supporting information

    Here's a list of the documents and information we usually need to process a private ruling request or objection about whether a scholarship is assessable. If you provide supporting information this will reduce the time it takes us to process your request.

    If you want to apply for a private ruling about a scholarship, youneed to:

    • complete and submit the relevant private ruling application form (for tax professionals or not for tax professionals)
    • provide the supporting information listed below.

    If you want to lodge an objection about a scholarship, youneed to:

    • complete and submit the relevant objection form (for taxpayers or tax professionals)
    • provide the supporting information listed below.

    Note: Check first whether your question is answered on our website.

    See also:

    Supporting information

    Note: If you've previously provided us with any of the information listed below, you don't need to provide it again.

    The information we need for a private ruling or objection about a scholarship includes:

    • whether you are a full-time student
    • the name of the course you are studying and the organisation/institution you are studying at
    • the full name of the scholarship
    • by whom the scholarship is provided
    • the date the scholarship was granted
    • details of the scholarship, for example whether the money is paid to you or whether your expenses are paid
    • any conditions of the scholarship
    • whether the scholarship is provided principally for educational purposes
    • any conditions that require you to be an employee of the scholarship provider or enter into any contract with the scholarship provider that is wholly or principally for labour
    • whether the scholarship involves a guarantee of further employment with the provider, or a related entity
    • whether the provider, or related entity, has the right to your work as part of this scholarship, and if so the detail of these rights.

    If you are lodging an objection request, you should also provide evidence of the above details.

    Next steps:

      Last modified: 11 Jul 2017QC 19044