Class Ruling
CR 2015/76A1 - Addendum
Income tax: Sidney Myer Creative Fellowship grants
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Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
Addendum
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends CR 2015/76 to update certain eligibility criteria.
CR 2015/76 is amended as follows:
- (a)
- Omit '$160,000'; substitute 'at least $200,000'.
- (b)
- Omit 'half'; substitute 'equal'.
- (c)
- Omit 'of $40,000'.
Omit 'six'; substitute 'five'.
In subparagraph (b), omit ', but not more than 15 years old'.
Omit 'at the early to mid-point'; substitute 'past the early stage'.
This Addendum applies from 24 May 2023
Commissioner of Taxation
24 May 2023
© 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-WQ4MU87