Draft Taxation Determination

TD 93/D166

Income tax: can participants in the Community Development Employment Program (CDEP) who forego unemployment benefits still claim the Beneficiary Rebate?

  • Please note that the PDF version is the authorised version of this draft ruling.
    This document has been finalised by TD 93/173.

FOI status:

draft only - for comment

Preamble

Draft Taxation Determinations (TDs) present the preliminary, though considered, views of the ATO. Draft TDs may not be relied on; only final TDs are authoritative statements of the ATO.

1. No. Money is allocated to community councils who in turn employ participants of their program. Participants who volunteer for these programs forego their entitlement to unemployment benefits in exchange for wages.

2. As the moneys paid to participants of the program are wages, the payments do not come within the definition of 'rebatable benefit' as defined in subsection 160AAA(1) of the Income Tax Assessment Act 1936.

3. Only recipients of a 'rebatable benefit' as defined are entitled to a Beneficiary Rebate ascertained in accordance with the Income Tax Regulations.

Commissioner of Taxation
24/6/93

References


BO NEW TD40

ISSN 1038 - 8982

Subject References:
rebates
beneficiary rebate

Legislative References:
ITAA 160AAA(1)
ITAA 160AAA(4)
ITR Reg 152

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).