Class Ruling

CR 2006/83W

Income tax: Department of Ageing, Disability and Home Care (NSW) Attendant Care Program Direct Payment Pilot project

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Notice of Withdrawal

Class Ruling CR 2006/83 is withdrawn with effect from today.

1. CR 2006/83 sets out the Commissioner's view on the tax treatment of payments received by recipients of disability care services funded by the Department of Ageing, Disability and Home Care (NSW) (the Department) who entered into an agreement to receive payments for the purpose of purchasing their attendant care services under the Attendant Care Program Direct Payment Pilot Project (pilot project).

2. The pilot project ran from November 2006 to 30 June 2008. The Department has approved the continuation of the direct funding model on an ongoing basis therefore CR 2006/83 is being replaced by CR 2009/17.

Commissioner of Taxation
25 March 2009

References

ATO references:
NO 2006/20258

Related Rulings/Determinations:

TR 92/15
TD 92/106
TD 92/182
CR 2009/17

Subject References:
allowances vs. reimbursements
assessable income
assessable recoupments
deductions & expenses
disabled care expenses
income
medical expenses
medical expenses rebates
rebates and offsets

Legislative References:
ITAA 1936 26(e)
ITAA 1936 159P
ITAA 1997 6-5
ITAA 1997 6-5(1)
ITAA 1997 6-10
ITAA 1997 8-1
ITAA 1997 10-5
ITAA 1997 Subdiv 20-A
ITAA 1997 20-20(3)
ITAA 1997 20-30
TAA 1953
TAA 1953 Sch 1 357-75(1)
Copyright Act 1968

Case References:
Ayerst (Inspector of Taxes) v. C & K (Construction) Ltd
[1976] AC 167

Brent v. Federal Commissioner of Taxation
(1971) 125 CLR 418
71 ATC 4195
(1971) 2 ATR 563
Woods Preservation Ltd v. Prior (Inspector of Taxes)
[1969] 1 WLR 107