• Legal database
Legal database

Tranining Guarantee Determination

TGD 93/6W - Notice of Withdrawal

Training guarantee: if an employer pays in advance for an eligible training program that will not be undertaken until the next financial year, will the expenditure represent eligible training expenditure in the year in which it was paid?

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

FOI status:

may be released

NOTICE OF WITHDRAWAL

Training Guarantee Determination TGD 93/6 is withdrawn.

The determination is about the Commonwealth's discontinued training guarantee legislation. That legislation was repealed with effect from 1 July 1996.

Commissioner of Taxation
17 September 1997

References

ATO references:
NO 97/7725-3

ISSN 1038 -6092

Related Rulings/Determinations:

TGD 93/6


Back to top