Class Ruling

CR 2010/11W

Income tax: James Cook University Business Partnership Program Scholarship

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Notice of Withdrawal

Class Ruling CR 2010/11 is withdrawn with effect from today as the scholarship described in the scheme is no longer provided.

1. CR 2010/11 is about the taxation treatment of payments made under the James Cook University Business Partnership Program 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).

Not previously issued as a draft

References

ATO references:
NO 1-851DLSB

Related Rulings/Determinations:

TR 93/39
TR 2006/10

Subject References:
exempt income
scholarships

Legislative References:
ITAA 1936 23(z)
ITAA 1997
ITAA 1997 6-5(1)
ITAA 1997 6-20(1)
ITAA 1997 Div 51
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
Copyright Act 1968

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

Federal Commissioner of Taxation v. Hall
(1975) 6 ALR 457
75 ATC 4156
(1975) 5 ATR 450
Federal Commissioner of Taxation v. Ranson
(1989) 25 FCR 57
(1989) 90 ALR 533
89 ATC 5322
(1989) 20 ATR 1652
Re Leitch (deceased)
[1965] VR 204

Other References:
The Macquarie Dictionary, 1991, 2nd revised Edition