Taxable scholarships for disabled students
Dear Australian Taxation Office,
I would like to request any guidelines, policies, rulings, determinations, decision impact statements, private binding rulings or procedures, that speak to the taxability of educational scholarships for part time students who must study part time due to disability, carer responsibilities or exceptional circumstances.
I would also like access to any formal complaints, legal actions, responses and ministerial/MP communications regarding this topic.
I understand that information will need to be redacted and approve of this.
Yours sincerely,
Gabriel
Dear FOI Applicant,
We have commenced reviewing your request which was received on 24 October
2024.
Having reviewed your request, we note that your request seeks a broad
range of documents over an unspecified time period. As a result, we
anticipate the size and scope of your current request may constitute a
‘practical refusal’ reason under subparagraph 24AA(1)(a)(i) of the Freedom
of Information Act 1982.
We have contacted the relevant business area within the ATO, being
Individuals and Intermediaries (IAI), and officers from IAI have advised
that they are able to provide you with a general guidance document
addressing how educational scholarships are treated under the taxation
laws.
We kindly request that by COB Monday 4 November 2024, you confirm whether
you are content to receive this guidance document and withdraw your FOI
request.
Please note that if you choose not to withdraw your FOI request, we
anticipate issuing a practical refusal notice pursuant to section 24AA of
the FOI Act on the basis that your request as currently framed is likely
to be too large and the work involved in processing your request for
documents would substantially and unreasonably divert the resources of the
ATO from its other operations.
Yours faithfully,
FOI Team
Dear FOI Applicant,
Thank you for your request which was received on 24 October 2024.
We confirm that we received your email on 1 November 2024 stating your
intention to withdraw your request. As such, we consider your request is
withdrawn and no further action will be taken.
However, you may find information on the ‘Scholarship payments’ page on
the ATO website useful. This page can be accessed via the following link:
[1]https://www.ato.gov.au/individuals-and-f....
Yours faithfully,
FOI team
References
Visible links
1. https://www.ato.gov.au/individuals-and-f...