Class Ruling

CR 2001/68W

Income tax: SA Rural Education Scholarship

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Notice of Withdrawal

Class Ruling CR 2001/68 is withdrawn with effect from today as the scholarship described in the scheme is no longer provided.

1. CR 2001/68 is about the taxation treatment of payments made under the SA Rural Scholarship to full-time students, under section 51-10 of the Income Tax Assessment Act 1997.

2. The 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, for arrangements entered into prior to withdrawal of the Ruling. This is subject to there being no change in the arrangement or in the persons' involvement in the arrangement.

Commissioner of Taxation
25 May 2016

© 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).

Not previously issued in draft form

References

ATO references:
NO 1-84HIJL1

Related Rulings/Determinations:

CR 2001/1
TR 92/1
TR 92/20
TR 97/16
TD 93/86

Legislative References:
TAA 1953 Part IVAAA
ITAA 1936 23(z)(i)
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)