Taxation Ruling

IT 296

Subscriptions payable to the industrial registrar in lieu of trade, business or professional associations or unions

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FOI status:

May be releasedFOI number: I 1103363

FACTS

Consideration has been given to the deductibility of subscriptions payable to the Industrial Registrar in lieu of trade, business or professional associations or unions in cases where an individual's conscientious beliefs prevent him from joining unions.

2. Section 47 of the Conciliation and Arbitration Act 1904-1976 provides that an award or order made by the Australian Conciliation and Arbitration Commission may require that preference be given in employment to members of certain unions. A person whose conscientious beliefs prevent him from joining a union may obtain from the Industrial Registrar a certificate which frees an employer from such a requirement. The issue of a certificate is, however, conditional upon payment to the Industrial Registrar of an amount equivalent to the union fees he would otherwise have paid. Such amounts are paid by the Industrial Registrar into the Consolidated Revenue Fund.

RULING

3. It has been decided that payments made to the Industrial Registrar under section 47(5) of the Conciliation and Arbitration Act would be deductible under section 51(1) of the Income Tax Assessment Act.

COMMISSIONER OF TAXATION
13 September 1976

References

ATO references:
NO 76/3754 F11
BO SYD AF 3907/2

Date original memo issued:
13.09.76

Related Rulings/Determinations:

IT 296W

Subject References:
SUBSCRIPTIONS - TRADE UNIONS
INDUSTRIAL REGISTRAR PAYMENTS

Legislative References:
51(1)