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?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by TR 2003/5
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

Notice 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Taxation Determination TD 92/197 is withdrawn with effect from today.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)