Taxation Ruling

TR 2003/5W

Income tax and fringe benefits tax: public benevolent institutions

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Notice of Withdrawal

Taxation Ruling TR 2003/5 is withdrawn with effect from today.

1. TR 2003/5 examines the meaning of the expression 'public benevolent institution'. It also considers when a public benevolent institution is a charitable institution, and considered to be 'in Australia' for gift deduction purposes, under the Income Tax Assessment Act 1997.

2. Guidance from the Australian Charities and Not for profits Commission on the meaning and scope of a 'public benevolent institution' is available in Commissioner's Interpretation Statement: Public Benevolent Institutions (CIS 2016/03) and accordingly, TR 2003/5 is withdrawn without replacement.

Commissioner of Taxation
17 May 2017


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ATO references:
NO 1-9N72KXS

ISSN: 2205-6211
TR 2003/5W history
  Date: Version: Change:
  4 June 2003 Original ruling  
You are here 17 May 2017 Withdrawn