Class Ruling
CR 2004/138W
Income tax: Endeavour Australia Postgraduate and Postdoctoral Research Fellowships
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Please note that the PDF version is the authorised version of this withdrawal notice.This document incorporates revisions made since original publication. View its history and amending notices, if applicable.
FOI status:
may be released| Preamble |
| The number, subject heading, What this Class Ruling is about (including Tax law(s), Class of persons and Qualifications sections), Date of effect, Withdrawal, Arrangement and Ruling parts of this document are a 'public ruling' in terms of Part IVAAA of the Taxation Administration Act 1953. CR 2001/1 explains Class Rulings and Taxation Rulings TR 92/1 and TR 97/16 together explain when a Ruling is a 'public ruling' and how it is binding on the Commissioner. |
Withdrawal
1. This Class Ruling is withdrawn and ceases to have effect after 30 June 2006. The Ruling continues to apply, in respect of the tax law ruled upon, to all persons within the specified arrangement during the term of the Ruling.
Commissioner of Taxation
8 December 2004
Not previously issued as a draft
References
ATO references:
NO 2004/16572
Related Rulings/Determinations:
CR 2001/1
TR 92/1
TR 92/20
TR 93/39
TR 97/16
IT 2581
Subject References:
exempt income
fellowships
post graduate research
scholarships
Legislative References:
ITAA 1936 23(z)
ITAA 1997 6-5
ITAA 1997 6-5(1)
ITAA 1997 6-20
ITAA 1997 6-20(1)
ITAA 1997 Div 51
ITAA 1997 51-1
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)
Copyright Act 1968
TAA 1953 Pt IVAAA
Case References:
Chesterman v. Federal Commissioner of Taxation
(1923) 32 CLR 362
FC of T v. Hall
(1975) 6 ALR 457
75 ATC 4156
(1975) 5 ATR 450
FC of T v. Ranson
(1989) 86 ALR 267
(1989) 89 ATC 4353
(1989) 20 ATR 488
FC of T v. Ranson
(1989) 25 FCR 57
89 ATC 5322
(1989) 20 ATR 1652
Re Leitch, deceased
[1965] VR 204
Other References:
The Macquarie Dictionary, 2nd Revised Edition
| Date: | Version: | Change: | |
| 1 July 2004 | Original ruling | ||
| You are here | 1 July 2006 | Withdrawn |