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The ATO has issued a Decision Impact Statement in relation to the AAT decision in Bicycle Victoria Inc and FCT [2011] AATA 444; 2011 ATC 10-188. The case considered Bicycle Victoria Inc's entitlement to endorsement as a charitable institution and as a health promotion charity.

The AAT held that it was a charitable institution, as its primary purpose was to benefit the general community by promoting cycling in all its forms for the overall purpose of promoting fitness which is a charitable purpose.

The AAT also held that its principal activity was not to promote the prevention or control of diseases in human beings, as its purpose is to promote physical fitness. Accordingly, it was not entitled to be endorsed as a deductible gift recipient or as a health promotion charity under s123D of the FBT Assessment Act 1986.

The ATO says that it will apply the decision to institutions that promote an activity that is sporting or recreational in nature, if the facts indicate that the activity is a means by which a broader charitable purpose is achieved. Draft Taxation Ruling TR 2011/D2 will be updated to refer to this decision before it is published as a final ruling.


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