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Legal database

Taxation Ruling

IT 2114H - Notice of Archival

Income tax: separate net income: the family allowance component of TEAS payments

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

FOI status:

may be released

NOTICE OF ARCHIVAL

Taxation Ruling IT 2114 is no longer current and has been archived.

The Ruling relates to the separate net income aspects of payments made under TEAS (Tertiary Education Assistance Scheme). AUSTUDY replaced TEAS from 1 January 1987. Taxation Ruling IT 2458 comprehensively deals with the separate net income aspects of AUSTUDY payments.

COMMISSIONER OF TAXATION
9 September 1993

References

ATO references:
NO NAT J345/48 Pt.1

ISSN 0813-3662

Related Rulings/Determinations:

IT 2114
IT 2458


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