Tranining Guarantee Determination

TGD 93/5W - Notice of Withdrawal

Training guarantee: if employer incurs eligible training expenditure in excess of their minimum training requirement in a particular year, can it be offset against the following year's training obligation?

• 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Training Guarantee Determination TGD 93/5 is withdrawn.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 That legislation was repealed with effect from 1 July 1996.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 93/5