Taxation Determination

TD 94/73W

Income tax: would a government department or agency qualify for public benevolent institution (PBI) status under item 4.1.1 of table 4 in subsection 78(4) of the Income Tax Assessment Act 1936 ?

• 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  This Determination has been replaced by TR 2003/5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 has changed over time. View its history.

FOI status:

may be releasedFOI number: I 1217754

Notice of Withdrawal

Taxation Determination TD 94/73 is withdrawn with effect from today.

1. Taxation Determination TD 94/73 sets out whether a government department or agency would qualify for public benevolent institution status under item 4.1.1 of table 4 in subsection 78(4) of the Income Tax Assessment Act 1936.

2. TD 94/73 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 94/D67.

References

ATO references:
NO NAT 92/5746-2

Related Rulings/Determinations:

TD 92/197
CITCM 806

Subject References:
gifts
government department
public benevolent institutions

Legislative References:
ITAA item 411 of table 4 in 78(4)

Case References:
Legal Aid Commission of Victoria v. Commissioner of Payroll Tax (Vic)
92 ATC 2053
23 ATR 1148

Tangentyere Council Inc v. Commissioner of Taxes (NT)
92 ATC 4313
23 ATR 370
Metropolitan Fire Brigades Board v. FCT
91 ATC 4052
21 ATR 1137