Income tax: does a person cease to be engaged in a course of full-time education for the purposes of the pro-rating of the tax-free (zero rate) threshold when the person joins the Australian Defence Force Academy?

TD 93/102 addresses the question of whether a person who joins the Australian Defence Force Academy ceases to be engaged in the course of full-time education for the purposes of the pro-rating of the tax-free threshold under section 17 of the Income Tax Rates Act 1986 (ITRA).

Section 17 of the ITRA was repealed by the Tax Laws Amendment (2006 Measures No. 5) Act 2006 , with effect from and including the 2006-07 income year.

Accordingly, TD 93/102 is no longer current and is withdrawn.