Notice of Withdrawal of Rulings 26 September 2023 (Cth)

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TR 92/8 Income tax: deductibility of self-education expenses The paragraphs of TR 92/8 which remain current are withdrawn with effect from 27 September 2023.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deductibility of self-education expenses incurred by an employee or a person in business Taxation Ruling TR 98/9 is withdrawn with effect from 27 September 2023.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.