Taxation Determination

TD 93/157W

Income tax: has a person stopped full-time education for the first time during the year of income if that person completed secondary education at the end of the school year and could not obtain enrolment in a further course of full-time education until after 30 June?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

Notice of Withdrawal

Taxation Determination TD 93/157 is withdrawn with effect from today.

1. TD 93/157 deals with the pro-rating of the tax-free threshold, where a taxpayer has stopped full-time education at some time during the year, and could not obtain enrolment in a further course of full-time education until after 30 June. In these circumstances, the taxpayer is deemed to have stopped full-time education for the first time and the tax-free threshold available to the taxpayer may need to be reduced in working out the tax payable.

2. The provision that required pro-rating in these circumstances (section 17 of the Income Tax Rates Act 1986) was repealed in 2006.

3. TD 93/157 has no ongoing relevance and is therefore withdrawn without replacement.

Commissioner of Taxation
20 December 2016

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Previously issued as Draft TD 93/D26

References

ATO references:
NO 1-9N72KXS

Subject References:
first stopped full-time education;
students;
tax-free threshold

Legislative References:
ITRA 1986 16-20