Taxation Ruling

IT 2345W - Withdrawal

Income Tax: Sales tax: Bank account debits tax: Public benevolent institutions: Community legal aid centres

  • Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

may be released

Notice of Withdrawal

Taxation Ruling IT 2345 is withdrawn with effect from today.

1. Taxation Ruling IT 2345 considers whether non-profit organisations that have been established to conduct community legal aid centres and services constitute public benevolent institutions.

2. Taxation Ruling IT 2345 is replaced by Taxation Ruling TR 2003/5, which sets out the views of the Australian Taxation Office on what constitutes a public benevolent institution.

Commissioner of Taxation
4 June 2003


ATO references:
NO 2002/011971

ISSN: 0813-3662

Related Rulings/Determinations:

IT 2345
TR 2003/5