Draft Tranining Guarantee Determination

TGD 94/D5W

Training guarantee: can an emloyer claim the salary or wages it pays to a student or teacher on a period of:

*

work experience;

*

closely supervised practice; or

*

generally supervised practice

under section 27A of the Training Guarantee (Administration) Act 1990 as eligible training expenditure?

• Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

may be released

NOTICE OF WITHDRAWAL

Draft Training Guarantee Determination TGD 94/D5 is withdrawn.

The draft determination is about the Commonwealth's discontinued training guarantee legislation. That legislation was repealed with effect from 1 July 1996.

Commissioner of Taxation
17 September 1997

References

ATO references:
NO 97/7725-3

Related Rulings/Determinations:

TGD 94/D5