Taxation Ruling
IT 2177W - Notice of Withdrawal
Income tax: educational allowances paid by employers (or associated entities) in respect of the children of employees
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Please note that the PDF version is the authorised version of this withdrawal notice.
Notice of Withdrawal
Taxation Ruling IT 2177 is withdrawn with effect from today.
1. The ruling was issued on 23 July 1985 prior to the introduction of fringe benefits tax and addresses the application of paragraph 23(e) of the Income Tax Assessment Act 1936, which has been repealed.
2. It is considered that the analysis contained in the ruling is no longer appropriate due to changes in the law since the ruling was issued.
Commissioner of Taxation
16 November 2011