Draft Tranining Guarantee Determination

TGD 94/D6W

Training guarantee: can an employer claim salary or wages as eligible trainig expenditure when employees undertake training outside normal business hours?

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

FOI status:

may be released

NOTICE OF WITHDRAWAL

Draft Training Guarantee Determination TGD 94/D6 is withdrawn.

The draft determination is about the Commonwealth's discontinued training guarantee legislation. That legislation was repealed with effect from 1 July 1996.

Commissioner of Taxation
17 September 1997

References

ATO references:
NO 97/7725-3

Related Rulings/Determinations:

TGD 94/D6