Notice of Withdrawal of Rulings 26 September 2023
The Acting Commissioner of Taxation, Jacqui Curtis, gives notice by notifiable instrument under subsection 358-20(1) of Schedule 1 to the Taxation Administration Act 1953 of the withdrawal of the following public rulings, copies of which can be obtained from ato.gov.au/law
NOTICE OF WITHDRAWALS | ||
Ruling number | Subject | Brief description |
TR 92/8 | Income tax: deductibility of self-education expenses | The paragraphs of TR 92/8 which remain current are withdrawn with effect from 27 September 2023. These are modernised and incorporated into Draft Taxation Ruling TR 2023/D1 Income tax: deductibility of self-education expenses incurred by an individual, which will issue on 27 September 2023. |
TR 98/9 | Income tax: deductibility of self-education expenses incurred by an employee or a person in business | Taxation Ruling TR 98/9 is withdrawn with effect from 27 September 2023. TR 98/9 is being replaced by Draft Taxation Ruling TR 2023/D1 Income tax: deductibility of self-education expenses incurred by an individual, which will issue on 27 September 2023. TR 2023/D1 modernises the Commissioner’s view expressed in TR 98/9, to the extent that it continues to apply, and incorporates developments in case law. |