Tranining Guarantee Determination

TGD 93/4W - Notice of Withdrawal

Training guarantee: if employees on different rates of pay participate in an eligible training program, can an employer use an average wage rate to calculate salary or wage expenditure irrespective of which particular employees are involved in the program?

• 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Training Guarantee Determination TGD 93/4 is withdrawn.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 That legislation was repealed with effect from 1 July 1996.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 93/4