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Taxation Ruling

TR 2003/5W


Income tax and fringe benefits tax: public benevolent institutions

Attention This document has changed over time. View its history.


Notice of Withdrawal

Taxation Ruling TR 2003/5 is withdrawn with effect from today.

1. TR 2003/5 examines the meaning of the expression 'public benevolent institution'. It also considers when a public benevolent institution is a charitable institution, and considered to be 'in Australia' for gift deduction purposes, under the Income Tax Assessment Act 1997 .

2. Guidance from the Australian Charities and Not for profits Commission on the meaning and scope of a 'public benevolent institution' is available in Commissioner's Interpretation Statement: Public Benevolent Institutions (CIS 2016/03) and accordingly, TR 2003/5 is withdrawn without replacement.

Commissioner of Taxation

17 May 2017

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO  1-9N72KXS

ISSN: 2205-6211

TR 2003/5 history   Top  
   Date   Version   Change 
    4 June 2003   Original ruling   
 You are here ®  17 May 2017   Withdrawn   


 


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