Taxation Determination
TD 92/197W
Income tax: is an institution which is established to provide advice and information to disabled persons a public benevolent institution?
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Please note that the PDF version is the authorised version of this withdrawal notice.This document incorporates revisions made since original publication. View its history and amending notices, if applicable.
FOI status:
may be releasedFOI number: I 1213756Notice of Withdrawal
Taxation Determination TD 92/197 is withdrawn with effect from today.
1. Taxation Determination TD 92/197 considers whether an institution that is established to provide advice and information to disabled persons is a public benevolent institution.
2. TD 92/197 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
Previously issued as Draft TD 92/D132.
References
ATO references:
NO 92/3279-6
Related Rulings/Determinations:
CITCM 806
Subject References:
public benevolent institution;
disability service
Legislative References:
ITAA 78(1)(a)(ii)
Date: | Version: | Change: | |
10 December 1992 | Original ruling | ||
You are here | 4 June 2003 | Withdrawn |