Class Ruling

CR 2010/37W

Income tax: University of Melbourne Master of Veterinary Science (Clinical) and Master of Veterinary Studies scholarship

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Notice of Withdrawal

Class Ruling CR 2010/37 is withdrawn with effect from today as the scholarship described in the scheme is no longer provided.

1. CR 2010/37 is about the taxation treatment of payments made under the University of Melbourne Master of Veterinary Science (Clinical) and Master of Veterinary Studies scholarship 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 1-851HQZ0

Related Rulings/Determinations:

TR 92/15
TR 93/39
TR 2006/10

Subject References:
exempt income
scholarships, fellowships & bursaries

Legislative References:
TAA 1953
Copyright Act 1968

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

Federal Coke Co Pty Ltd v. Federal Commissioner of Taxation
(1977) 34 FLR 375
77 ATC 4255
(1977) 7 ATR 519
Federal Commissioner of Taxation v. Dixon
(1952) 86 CLR 540
(1952) 10 ATD 82
(1952) 5 AITR 443
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
Federal Commissioner of Taxation v. Rowe
(1995) 60 FCR 99
95 ATC 4691
(1995) 31 ATR 392
GP International Pipecoaters Pty Ltd v. Federal Commissioner of Taxation
(1990) 170 CLR 124
90 ATC 4413
(1990) 21 ATR 1
Hayes v. Federal Commissioner of Taxation
(1956) 96 CLR 47
(1956) 11 ATD 68
(1956) 6 AITR 248
Re Leitch (deceased)
[1965] VR 204
Scott v. Federal Commissioner of Taxation
(1966) 117 CLR 514
(1966) 14 ATD 286
(1966) 10 AITR 367
Smith v. Federal Commissioner of Taxation
(1987) 164 CLR 513
87 ATC 4883
(1987) 19 ATR 274
Squatting Investment Company Limited v. Federal Commissioner of Taxation
(1953) 86 CLR 570

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