Class Ruling
CR 2001/8W
Income tax: Swinburne University Bachelor of Information Technology Scholarship
-
Please note that the PDF version is the authorised version of this withdrawal notice.This document incorporates revisions made since original publication. View its history and amending notices, if applicable.
FOI status:
may be releasedFOI number: I 1021931Preamble
| The number, subject heading, and the What this Class Ruling is about (including Tax law(s), Class of persons and Qualifications sections), Date of effect, Withdrawal, Arrangement and Ruling parts of this document are a 'public ruling' in terms of Part IVAAA of the Taxation Administration Act 1953. CR 2001/1 explains Class Rulings and Taxation Rulings TR 92/1 and TR 97/16 together explain when a Ruling is a public ruling and how it is binding on the Commissioner. |
Withdrawal
1. This Class Ruling is withdrawn and ceases to have effect after 30 June 2004. This Ruling continues to apply, in respect of the tax law(s) ruled upon, to all persons within the specified class who enter into the specified arrangement during the term of the Ruling. Thus, the Ruling continues to apply to those persons, even following its withdrawal, who entered into the specified arrangement prior to withdrawal of the Ruling. This is subject to there being no material difference in the arrangement or in the persons' involvement in the arrangement.
Commissioner of Taxation
18 April 2001
Class Ruling CR 2004/26 deals with this issue from 1 July 2004.
References
ATO references:
NO T2001/005304
Related Rulings/Determinations:
TR 92/20
Subject References:
scholarship
Legislative References:
ITAA 1997 51-10
ITAA 1997 51-35
ITAA 1997 51-35(a)
ITAA 1997 51-35(b)
ITAA 1997 51-35(c)
ITAA 1997 51-35(d)
ITAA 1997 51-35(e)
ITAA 1997 51-35(f)
ITAA 1936 23(z)
ITAA 1936 Subsection 6(1)
Case References:
FC of T v Ranson
(1989) 86 ALR 267
89 ATC 4353
(1989) 20 ATR 488
AAT Case 4470; AAT Case V100
88 ATC 650
(1988) 19 ATR 3642
| Date: | Version: | Change: | |
| 18 April 2001 | Original ruling | ||
| You are here | 1 July 2004 | Withdrawn |