Class Ruling

CR 2006/84W

Income tax: Department of Human Services (Vic) Disability Support Direct Payment Plan

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FOI status:

Notice of Withdrawal

Class Ruling CR 2006/84 is withdrawn with effect from today.

1. Class Ruling CR 2006/84 sets out the Commissioner's view on the tax treatment of payments received by direct payments users for disability support from the Department of Human Services (Vic).

2. The Direct Payments Project has been extended and now includes a Direct Employment Project phase. Therefore, CR 2006/84 is being replaced by Class Ruling CR 2009/50.

Commissioner of Taxation
16 September 2009

Not previously issued as a draft

References

ATO references:
NO 2006/20258

Related Rulings/Determinations:

TR 92/15
TD 92/106
TD 92/182

Subject References:
allowances vs. reimbursements
assessable income
assessable recoupments
deductions & expenses
disabled care expenses
income
medical expenses
medical expenses rebates
rebates and offsets

Legislative References:
ITAA 1936 26(e)
ITAA 1936 159P
ITAA 1997 6-5
ITAA 1997 6-5(1)
ITAA 1997 6-10
ITAA 1997 8-1
ITAA 1997 10-5
ITAA 1997 Subdiv 20-A
ITAA 1997 20-20(3)
ITAA 1997 20-30
TAA 1953
TAA 1953 Sch 1 357-75(1)
Copyright Act 1968

Case References:
Ayerst (Inspector of Taxes) v. C & K (Construction) Ltd
[1976] AC 167

Brent v. Federal Commissioner of Taxation
(1971) 125 CLR 418
71 ATC 4195
(1971) 2 ATR 563
Woods Preservation Ltd v. Prior (Inspector of Taxes)
[1969] 1 WLR 10