Class Ruling

CR 2004/92W

Income tax: University of Tasmania - Bachelor of Geomatics Professional Experience Scholarship

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Notice of Withdrawal

Class Ruling CR 2004/92 is withdrawn with effect from today as the scholarship described in the scheme is no longer provided.

1. CR 2004/92 is about the taxation treatment of payments made under the University of Tasmania's Bachelor of Geomatics Professional Experience unit 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).

References

ATO references:
NO 1-84H6SO6

Related Rulings/Determinations:

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

Legislative References:
ITAA 1936 Subsec 23(z)
ITAA 1997 6-5
ITAA 1997 6-5(1)
ITAA 1997 6-20
ITAA 1997 6-20(1)
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)
TAA 1953 Part IVAAA
Copyright Act 1968
Higher Education Funding Act 1988.

Case References:
Chesterman v. Federal Commissioner of Taxation
(1923) 32 CLR 362 (at 385-6)

FC of T v. Hall
(1975) 6 ALR 457
75 ATC 4156
(1975) 5 ATR 450 (Halls case)
FC of T v. Ranson
(1989) 86 ALR 267
(1989) 89 ATC 4353
(1989) 20 ATR 488
Federal Commissioner of Taxation v. Ranson
(1989) 25 FCR 57
89 ATC 5322
(1989) 20 ATR 1652
Re Leitch, deceased,
[1965] VR 204