Income tax: are compulsory school enrolment fees deductible under paragraph 78(1)(a)(xv) of the Income Tax Assessment Act 1936 if paid or transferred to a school building fund?
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FOI status:may be releasedFOI number: I 1214577
Notice of Withdrawal
1. Taxation Determination TD 93/57 states that payments made for acceptance of an application or confirmation of enrolment are not deductible under paragraph 78(1)(a)(xv) of the Income Tax Assessment Act 1936. A fee is not a gift.
2. The arrangements dealt with in TD 93/57 are now covered by TR 2005/13, which issued today.
Commissioner of Taxation
20 July 2005