Class Ruling

CR 2003/7W

Income tax: Exempt Income - Commonwealth Aged Care Nursing Scholarships

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Notice of Withdrawal

Class Ruling CR 2003/7 is withdrawn with effect from today as the scholarship described in the scheme is no longer provided.

1. CR 2003/7 is about the taxation treatment of payments made under the Commonwealth Aged Care Nursing Scholarship from the Commonwealth Department of Health and Ageing to undergraduate students, postgraduate commission research students and postgraduate continuing professional development students, under section 51-10 of the Income Tax Assessment Act 1997.

2. The Ruling continues to apply, in respect of the tax law(s) ruled upon, to all persons within the specified class who enter into the specified arrangement during the term of the ruling. Thus, the Ruling continues to apply to those persons, even following its withdrawal, for arrangements entered into prior to withdrawal of the Ruling. This is subject to there being no change in the arrangement or in the persons' involvement in the arrangement.

Commissioner of Taxation
25 May 2016

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Not previously issued in draft form.

References

ATO references:
NO 1-8510GOH

Related Rulings/Determinations:

TR 92/1
TR 92/20
TR 93/39
TR 97/16
CR 2001/1

Subject References:
Exempt income
Scholarships
Post graduate scholarships
Under graduate scholarships

Legislative References:
TAA 1953 Part IVAAA
ITAA 1936 23(z)
ITAA 1936 23(z)(i)
ITAA 1997 6-5
ITAA 1997 6-5(1)
ITAA 1997 6-20
ITAA 1997 Div 51
ITAA 1997 51-1
ITAA 1997 51-5
ITAA 1997 51-10
ITAA 1997 51-35
ITAA 1997 51-35(a)
ITAA 1997 51-35(b)
ITAA 1997 51-35(c)
ITAA 1997 51-35(d)
ITAA 1997 51-35(e)
ITAA 1997 51-35(f)
ITAA 1997 52-145
Social Security Act 1991 2.13A
Copyright Act 1968

Case References:
FC of T v. Hall
(1975) 6 ALR 457
(1975) 75 ATC 4156
(1975) 5 ATR 450

Re Leitch, deceased
1965 VR 204
FC of T v. Ranson
(1989) 20 ATR 1652
(1989) 90 ALR 533
89 ATC 5322
AAT Case / Case V100
88 ATC 650
(1988) 19 ATR 3642