Taxation Determination
TD 93/139W
Income tax: is a payment of money to an eligible 'umbrella' organisation under a 'preferred donation arrangement' a tax deductible gift if the donor taxpayer or an associate obtains a collateral benefit?
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FOI status:
may be releasedFOI number: I 1215621Notice of Withdrawal
Taxation Determination TD 93/139 is withdrawn with effect from today.
1. Taxation Determination TD 93/139 states that a payment of money to an eligible 'umbrella' organisation under a 'preferred donation arrangement' is not a tax deductible gift if the donor taxpayer or an associate obtains a collateral benefit.
2. The arrangements dealt with in TD 93/139 are now covered by TR 2005/13, which issued today.
Commissioner of Taxation
20 July 2005
Previously released as Draft TD 93/D61
References
ATO references:
NO can ac752Pt10
Related Rulings/Determinations:
IT 2071
IT 2443
Subject References:
gifts,
preferred grants;
umbrella organisations
Legislative References:
ITAA 78(1)(a);
78A
Date: | Version: | Change: | |
15 July 1993 | Original ruling | ||
You are here | 20 July 2005 | Withdrawn |