Class Ruling

CR 2004/36W

Income tax: Department of Education Services WA - Millennium Indigenous Teacher Scholarships

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Notice of Withdrawal

Class Ruling CR 2004/36 is withdrawn with effect from today as the scholarship described in the scheme is no longer provided.

1. CR 2004/36 is about the taxation treatment of payments made under the Millennium Indigenous Teacher Scholarship Program from the Department of Education Services WA 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 as a draft.

References

ATO references:
NO 1-8510GTM

Related Rulings/Determinations:

CR 2001/1
TR 92/1
TR 92/20
TR 93/39
TR 97/16

Subject References:
exempt income
scholarships
postgraduate research

Legislative References:
ITAA 1936 23(z)
ITAA 1936 Part IX
ITAA 1997 6-5
ITAA 1997 6-5(1)
ITAA 1997 6-10
ITAA 1997 6-20
ITAA 1997 6-20(1)
ITAA 1997 Div 51
ITAA 1997 51-1
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 1997 52-145
ITAA 1997 52-145(1)(b)(i)
Copyright Act 1968
TAA 1953 Part IVAAA

Case References:
Federal Commissioner of Taxation v. Ranson
(1989) 25 FCR 57
89 ATC 5322
(1989) 20 ATR 1652

Re Leitch, deceased
[1965] VR 204
FC of T v. Hall
(1975) 6 ALR 457
75 ATC 4156
5 ATR 450

Other References:
Macquarie Dictionary 2nd Revised Edition