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29 Jun 1111 Income earned by philatelic societies – addendum to TD 94/30

On 29 June 2011 the ATO released an addendum to Taxation Determination TD 94/30, which deals with the exemption of income earned by philatelic (stamp collecting) societies from income tax: TD 94/30A1.

The addendum reflects changes to the law caused by the repeal of inoperative provisions.