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Draft Taxation Ruling

TR 2002/D13W - Withdrawal

Income tax: assessability of statutory personal injury compensation scheme payments

  • Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

may be released

Notice of Withdrawal

Draft Taxation Ruling TR 2002/D13 is withdrawn with effect from today.

1. Draft Taxation Ruling TR 2002/D13 sets out the Taxation Office's views on the assessability of statutory personal injury compensation scheme payments.

2. Draft Taxation Ruling TR 2002/D13 is withdrawn pending the outcome of test cases that are currently before the Federal Court (Brackenreg v FCT AAT Case [2003] AATA 824; 2003 ATC 2196; 53 ATR 1116) and the Administrative Appeals Tribunal.

Commissioner of Taxation
18 February 2004

References

ATO references:
NO 2003/11684

ISSN: 1039-0731

Related Rulings/Determinations:

TR 2002/D13


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