Taxation Ruling TR 94/D13

TR 94/D13W

Income tax: exemption of income from scholarships.

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

FOI status:

May be released

Notice of Withdrawal

Draft Taxation Ruling TR 94/D13 is withdrawn with effect from today.

The draft Ruling is about subparagraph 23(z)(i) of the Income Tax Assessment Act 1936, and, in particular, the test relating to the 'rendering of services' in relation to scholarships. Subparagraph 23(z)(i) has been amended to change the conditions which render a scholarship taxable.

Other topics dealt with by the draft Ruling are explained by existing case law.

The draft Ruling is no longer necessary.

Commissioner of Taxation
22 October 1997

References

ATO references:
NO 96/9759-4 95/3557-8

Related Rulings/Determinations:

TR 94/D13