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?

  • Please note that the PDF version is the authorised version of this ruling.
    This document has changed over time. View its history.

FOI status:

may be releasedFOI number: I 1215621

Notice 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Taxation Determination TD 93/139 is withdrawn with effect from today.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

ISSN 1038 - 8982

Related Rulings/Determinations:

IT 2071
IT 2443

Subject References:
gifts,
preferred grants;
umbrella organisations

Legislative References:
ITAA 78(1)(a);
78A

TD 93/139W history
  Date: Version: Change:
  15 July 1993 Original ruling  
You are here 20 July 2005 Withdrawn