Income tax: Exempt Income - ACCV Post-Graduate Research Scholarships

CR 2002/5 is about the taxation treatment of payments made under PostGraduate Research Scholarships from the Anti-Cancer Council of Victoria (ACCV) to postgraduate students, under section 51-10 of the Income Tax Assessment Act 1997 .

The Ruling continues to apply, in respect of the tax law(s) ruled upon, to all persons within the specified class who enter into the specified arrangement during the term of the ruling. Thus, the Ruling continues to apply to those persons, even following its withdrawal, for arrangements entered into prior to withdrawal of the Ruling. This is subject to there being no change in the arrangement or in the persons' involvement in the arrangement.