Taxation Ruling

IT 323W - Notice of Withdrawal

Education expenses - swimming lessons

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

FOI status:

may be released

NOTICE OF WITHDRAWAL

Taxation Ruling IT 323 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 That section was repealed in 1975.

The Ruling is no longer current and is therefore withdrawn.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

References

ATO references:
NO NAT 97/7725-3

ISSN 0813-3662

Related Rulings/Determinations:

IT 323

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