Document ID: chunk:federal_register_of_legislation:F2023N00321:body:0
Version: federal_register_of_legislation:F2023N00321
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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expenses                                                  The paragraphs of TR 92/8 which remain current are withdrawn with effect from 27 September 2023.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 deductibility of self-education expenses incurred by an employee or a person in business  Taxation Ruling TR 98/9 is withdrawn with effect from 27 September 2023.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.