Skip to main content
shopping_cart

Your shopping cart is empty

14 Feb 13 School or college building funds - TR 2013/2

On 13 February 2013 the ATO issued Taxation Ruling TR 2013/2 entitled "Income tax: school or college building funds". It was previously released in draft form as TR 2011/D5.

The Ruling is about the way in which s 30-15 and Item 2.1.10 of the table in s 30-25(1) of ITAA1997 (Item 2.1.10) apply to persons who make a gift or contribution to a public fund which purports to be a school building fund.

The Ruling also considers how Item 2.1.10 applies to a public fund which purports to be a school building fund.

 


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