Class Ruling

CR 2002/5W

Income tax: Exempt Income - ACCV Post-Graduate Research Scholarships

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Notice of Withdrawal

Class Ruling CR 2002/5 is withdrawn with effect from today as the scholarship described in the scheme is no longer provided.

1. CR 2002/5 is about the taxation treatment of payments made under PostGraduate Research Scholarships from the Anti-Cancer Council of Victoria (ACCV) to postgraduate 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 released in draft form

References

ATO references:
NO 1-84H6S7M

Related Rulings/Determinations:

TR 92/1
TR 93/39
TR 97/16
IT 2581
CR 2001/1

Subject References:
Exempt income
Scholarships
Post-Graduate Research Scholarships

Legislative References:
TAA 1953 Part IVAAA
ITAA 1936 23(z)
ITAA 1936 23(z)(i)
ITAA 1936 25(1)
ITAA 1936 51(1)
ITAA 1997 6-5
ITAA 1997 6-5(1)
ITAA 1997 8-1
ITAA 1997 Div 51
ITAA 1997 51-5
ITAA 1997 51-10
ITAA 1997 51-30
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)
SSA 1991 2.13A

Case References:
FC of T v. Hall
(1975) 6 ALR 457
(1975) 75 ATC 4156
(1975) 5 ATR 450

FC of T v. Ranson
(1989) 86 ALR 267
89 ATC 4353
(1989) 20 ATR 488
Re Leitch, deceased
1965 VR 204
Case V97, AAT Case 4459
88 ATC 637
(1988) 19 ATR 3625