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13 Oct 11 Income tax and fringe benefits tax: charities

On 12 October 2011, the ATO issued Taxation Ruling TR 2011/4 entitled "Income tax and fringe benefits tax: charities". It was previously released in draft form as TR 2011/D2.

This 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 the ITAA 1997, the Fringe Benefits Tax Assessment Act 1986 and the ITAA 1936.

The Ruling applies to charitable institutions and charitable funds and persons who make gifts to charitable institutions and charitable funds.

 


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