Tranining Guarantee Determination

TGD 93/3W - Notice of Withdrawal

Training guarantee: when a company acquires a subsidiary during the year and elects to include that subsidiary as part of the company group, is the subsidiary's total payroll for the year included in the calculation of the group's annual national payroll?

• Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

may be released

NOTICE OF WITHDRAWAL

Training Guarantee Determination TGD 93/3 is withdrawn.

The determination is about the Commonwealth's discontinued training guarantee legislation. That legislation was repealed with effect from 1 July 1996.

Commissioner of Taxation
17 September 1997

References

ATO references:
NO 97/7725-3

Related Rulings/Determinations:

TGD 93/3