Class Ruling
CR 2019/27A2 - Addendum
Income tax: Community Housing Canberra Limited - deductibility of donations under a Payment Direction Deed
-
Please note that the PDF version is the authorised version of this ruling.View the consolidated version for this notice.
Addendum
This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Class Ruling CR 2019/27 to update the date of effect of the Ruling.
CR 2019/27 is amended as follows:
Omit the paragraph; substitute:
This Ruling applies from 1 April 2019. This Ruling will not apply to taxpayers to the extent that it conflicts with the terms of a settlement of a dispute agreed to before the date of issue of this Ruling (see paragraphs 75 and 76 of Taxation Ruling TR 2006/10 Public Rulings).
After 'Not-for-profits', insert 'Commission'.
This Addendum applies from 1 April 2019.
Commissioner of Taxation
20 March 2024
© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
References
ATO references:
NO 1-108IW8JK