Your shopping cart is empty

On 11 May 2011, the ATO released draft Taxation Ruling TR 2011/D2 entitled "Income tax and FBT: charities" for public comment by 24 June 2011.

The draft Ruling sets out the Commissioner's views on the meaning of "charitable" in the terms "charitable institution" and "fund established for public charitable purposes" wherever those terms are used in ITAA 1997, the Fringe Benefits Tax Assessment Act 1986 and ITAA 1936. The Ruling applies to charitable institutions and charitable funds and persons who make gifts to charitable institutions and charitable funds.

On the same day, TR 2005/21 entitled "Income tax and fringe benefits tax: charities" was withdrawn by Notice of Withdrawal TR 2005/21W with effect from 11 May 2011.


Media Release Search
Eg. TD 2005/D52 ALL words EXACT phrase WITHOUT words Date range
From To