Tranining Guarantee Determination

TGD 93/1W - Notice of Withdrawal

Training guarantee: can an employer elect to use the 'minimum allowable apprentice or trainee amount' for some apprentices or trainees and net actual training costs for others when calculating net 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

Training Guarantee Determination TGD 93/1 is withdrawn.

The 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 That legislation was repealed with effect from 1 July 1996.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 93/1