Taxation Determination

TD 93/102W

Income tax: does a person cease to be engaged in a course of full-time education for the purposes of the pro-rating of the tax-free (zero rate) threshold when the person joins the Australian Defence Force Academy?

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FOI status:

Notice of Withdrawal

Taxation Determination TD 93/102 is withdrawn with effect from today.

1. TD 93/102 addresses the question of whether a person who joins the Australian Defence Force Academy ceases to be engaged in the course of full-time education for the purposes of the pro-rating of the tax-free threshold under section 17 of the Income Tax Rates Act 1986 (ITRA).

2. Section 17 of the ITRA was repealed by the Tax Laws Amendment (2006 Measures No. 5) Act 2006, with effect from and including the 2006-07 income year.

3. Accordingly, TD 93/102 is no longer current and is withdrawn.

Commissioner of Taxation
25 January 2017

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Previously issued as Draft TD 93/D89

References

ATO references:
NO 1-9N72KXS

Subject References:
Defence Force;
general exemption;
tax-free threshold;
students;
full time education

Legislative References:
ITRA 16,
17,
20