Class Ruling

CR 2006/27W

Income tax: La Trobe University - Victorian Public Health Training Scheme Scholarships

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FOI status:

Notice of Withdrawal

Class Ruling CR 2006/27 is withdrawn with effect from today.

1. Class Ruling CR 2006/27 was originally published by the Commissioner on 19 April 2006 setting out the Tax Office's view on whether scholarship payments to students by La Trobe University under the Victorian Public Health Training Scheme are exempt from income tax under item 2.1A in the table in section 51-10 of the Income Tax Assessment Act 1997 (ITAA 1997).

2. CR 2006/27 is withdrawn because of changes made to the Victorian Public Health Training Scheme scholarship. Scholarship payments to students are now made by the Department of Human Services Victoria. CR 2009/13 sets out the Tax Offices view on whether these scholarship payments are exempt from income tax under item 2.1A in the table in section 51-10 of the ITAA 1997.

Commissioner of Taxation
4 March 2009

Not previously issued as a draft

References

ATO references:
NO 2006/20258