Taxation Determination
TD 93/223A - Addendum
Income tax: are non-resident students who are in Australia on short-term vocational experience entitled to a tax-free threshold?
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FOI status:
may be released| Preamble |
| This Addendum forms part of the Determination; it is not a 'public ruling' in terms of Part IVAAA of the Taxation Administration Act 1953 , and is not legally binding on the Commissioner. Taxation Rulings TR 92/1 and TR 97/16 together explain when a Determination is a public ruling and how it is binding on the Commissioner. |
ADDENDUM
This Addendum amends Taxation Determination TD 93/223 as follows:
- (a)
- Omit 'IT 2607'; substitute 'Taxation Ruling TR 98/17'.
- (b)
- Insert after 'visitors to Australia.'; 'Section 995-1 of the Income Tax Assessment Act 1997 refers to the same tests.'
Delete.
Omit 'IT 2268; IT 2607'; substitute 'TR 98/17'.
Commissioner of Taxation
25 November 1998
References
ATO references:
NO NAT 98/8327-4
ISSN 1038 - 8982