Taxation Determination
TD 93/173
Income tax: can participants in the Community Development Employment Program (CDEP) who forgo unemployment benefits still claim the beneficiary rebate?
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FOI status:
may be releasedFOI number: I 1216038| This Determination, to the extent that it is capable of being a 'public ruling' in terms of Part IVAAA of the Taxation Administration Act 1953 , is a public ruling for the purposes of that Part. Taxation Ruling TR 92/1 explains when a Determination is a public ruling and how it is binding on the Commissioner. Unless otherwise stated, this Determination applies to years commencing both before and after its date of issue. However, this Determination does not apply to taxpayers to the extent that it conflicts with the terms of a settlement of a dispute agreed to before the date of issue of the Determination (see paragraphs 21 and 22 of Taxation Ruling TR 92/20). |
1. No. Money is allocated to community councils who in turn employ participants in their program. Participants who volunteer for these programs forgo their entitlement to unemployment benefits in exchange for wages.
2. As the moneys paid to participants of the program are wages, the payments do not come within the definition of 'rebatable benefit' as defined in subsection 160AAA(1) of the Income Tax Assessment Act 1936.
3. Only recipients of a 'rebatable benefit' as defined are entitled to a beneficiary rebate ascertained in accordance with the Income Tax Regulations.
Commissioner of Taxation
2 September 1993
Previously issued as Draft TD 93/D166
References
ATO references:
NO NEW TD40
Subject References:
rebates
beneficiary rebate
Legislative References:
ITAA 160AAA(1)
ITAA 160AAA(4)
ITR Reg 152
| Date: | Version: | Change: | |
| You are here | 2 September 1993 | Original ruling | |
| 2 August 2000 | Withdrawn |