Income tax: has a person stopped full-time education for the first time during the year of income if that person completed secondary education at the end of the school year and could not obtain enrolment in a further course of full-time education until after 30 June?

TD 93/157 deals with the pro-rating of the tax-free threshold, where a taxpayer has stopped full-time education at some time during the year, and could not obtain enrolment in a further course of full-time education until after 30 June. In these circumstances, the taxpayer is deemed to have stopped full-time education for the first time and the tax-free threshold available to the taxpayer may need to be reduced in working out the tax payable.

The provision that required pro-rating in these circumstances (section 17 of the Income Tax Rates Act 1986) was repealed in 2006.

TD 93/157 has no ongoing relevance and is therefore withdrawn without replacement.