Taxation Determination

TD 92/136W

Income tax: can weekly income foregone by employees on the Training and Skills (TASK) program be considered an education expense and, therefore, an allowable deduction under subsection 51(1) of the Income Tax Assessment Act 1936?

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FOI status:

Notice of Withdrawal

Taxation Determination TD 92/136 is withdrawn with effect from today.

The Determination is no longer necessary. It advises that the weekly income foregone by trainees under the Training and Skills (TASK) program is not an allowable deduction. The TASK program was altered in 1994 with the result that weekly income is no longer foregone.

Commissioner of Taxation
5 August 1998

References

ATO references:
NO 92/592-6

Related Rulings/Determinations:

EDR 87, subsequently issued as TR 92/8.

Subject References:
self-education expenses
Training Skills Program
TASK
weekly income foregone

Legislative References:
ITAA 51(1)