Taxation Ruling
IT 315W - Notice of Withdrawal
Education expenses - school fees paid in advance to trust fund
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Please note that the PDF version is the authorised version of this withdrawal notice.
FOI status:
may be releasedNOTICE OF WITHDRAWAL
Taxation Ruling IT 315 is about the concessional deduction that existed for the education expenses of a student under section 82J of the Income Tax Assessment Act 1936. That section was repealed in 1975.
The Ruling is no longer current and is therefore withdrawn.
Commissioner of Taxation
8 October 1997
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