Class Ruling

CR 2002/66W

Income tax: Allowable deduction: tuition fees paid by certain Royal Melbourne Institute of Technology ('RMIT') students

  • Please note that the PDF version is the authorised version of this withdrawal notice.
    This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

may be released

Preamble

The number, subject heading, and the What this Class Ruling is about (including Tax law(s), Class of persons and Qualifications sections), Date of effect, Arrangement and Ruling parts of this document are a 'public ruling' in terms of Part IVAAA of the Taxation Administration Act 1953. CR 2001/1 explains Class Rulings and Taxation Rulings TR 92/1 and TR 97/16 together explain when a Ruling is a public ruling and how it is binding on the Commissioner.

Date of effect / Withdrawal

1. This Ruling applies for the year ended 30 June 2002.

Commissioner of Taxation
4 September 2002

Not previously released in draft form.

References

ATO references:
NO 2002/012398

ISSN: 1445 2014

Related Rulings/Determinations:

CR 2001/1
TR 92/1
TR 97/7
TR 97/16

Legislative References:
TAA 1953 Pt IVAAA
ITAA 1997 8-1
ITAA 1936 51(1)
Copyright Act 1968

CR 2002/66W history
  Date: Version: Change:
  1 July 2001 Original ruling  
You are here 1 July 2001 Withdrawn  

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