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:

1. Paragraph 1

(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.'

2. Note 2

Delete.

3. Related Rulings

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

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