Income tax: can participants in the Community Development Employment Program (CDEP) who forgo unemployment benefits still claim the beneficiary rebate?

Taxation Determination TD 93/173 is withdrawn with effect from today 2 August 2000.

This withdrawal is required as the definition of "rebatable benefit" in subsection 160AAA(1) of the Income Tax Assessment Act 1936 was amended (by Act No 94 of 1999) with effect from the 1 July 1998. The result of the amendment is that wages paid to a participant in a project under the Community Development Employment Projects program, from the wages component of a grant made under the program, are included as part of the "rebatable benefit".