Draft Taxation Determination
Income tax: is a prescribed fee paid by a person to the Industrial Registrar in lieu of an annual subscription to a trade union or employee association an allowable deduction under section 8-1 of the Income Tax Assessment Act 1997?
Please note that the PDF version is the authorised version of this draft ruling.This document has been finalised by TD 2000/17.
FOI status:Not previously released in draft form
|Draft Taxation Determinations (DTDs) present the preliminary, though considered, views of the Australian Taxation Office. DTDs should not be relied on; only final Taxation Determinations represent authoritative statements by the Australian Taxation Office.|
2. A person whose conscientious beliefs prevent them from being a member of a trade union or employee association is able to pay a prescribed fee to the Industrial Registrar under section 267 of the Workplace Relations Act 1996 (this section was present in similar form in the preceding Acts - the Conciliation and Arbitration Act 1904 and the Industrial Relations Act 1988). Payment of the prescribed fee results in the person receiving a certificate that is valid for 12 months and enables that person to be treated as if they are a paid-up member of the respective trade union or employee association for the duration of the certificate.
3. This Determination should be read in conjunction with Draft Taxation Ruling TR 2000/D1 which explains the circumstances under which a deduction is allowable for subscriptions to trade, business or professional associations, including trade unions and employee associations.
5. We invite you to comment on this Draft Taxation Determination. We are allowing 4 weeks for comment before we finalise the Determination. If you want your comments considered, please provide them to us within this period.
|Comments by Date:||24 March 2000|
|Contact officer details have been removed following publication of the final ruling.|
Commissioner of Taxation
23 February 2000
Association and membership expenses
Trade unions and employee associations
ITAA 97 8-1
Workplace Relations Act 1996 267