Taxation Ruling

IT 2114

Separate net income : the family allowance component of teas payments

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FOI status:

May be releasedFOI number: I 1127180

PREAMBLE

The question has arisen in this office recently whether the family allowance component of payments made under the Tertiary Education Assistance Scheme should be taken into account as "separate net income" of a dependant for the purposes of the sole parent rebate.

RULING

2. In Case Q111 83 ATC 570; Case 39 27 CTBR (NS) 261 Taxation Board of Review No. 2 concluded that the amount should not be regarded as separate net income. The conclusion of the Board should be applied generally.

COMMISSIONER OF TAXATION
12 November 1984

References

ATO references:
NO J345/48 P1
BO SYD AF 4112/1/1

Date of effect:
Immediate

Related Rulings/Determinations:

IT 2114W

Subject References:
SOLE PARENT REBATE
SEPARATE NET INCOME

Legislative References:
159J(6)
159K

Case References:
Case Q111
83 ATC 570

Case 39
27 CTBR (NS) 261