Taxation Ruling

TR 2005/13A1 - Addendum

Income tax: tax deductible gifts - what is a gift


This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Taxation Ruling TR 2005/13 to reflect the amendments to the A New Tax System (Goods and Services Tax) Act 1999 (GST Act) which were made by Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012. In particular it reflects the amendment that inserted section 9-17 into the GST Act. Section 9-17 contains exclusions from the meaning of 'consideration' formerly contained in subsection 9-15(3). Section 9-17 is now also referred to in the definition of 'consideration' as defined by section 195-1. The amendments apply to payments made on or after 1 July 2012.

TR 2005/13 is amended as follows:

1. Footnote 48

Omit the footnote; substitute:

48 A finding that a grant to a non-profit body is or is not a gift will have GST consequences: see subsection 9-17(2) of A New Tax System (GST) Act 1999 which excludes a gift made to a non-profit body from being consideration for a supply. For detailed discussion on financial assistance payments in the GST context, refer to Goods and Services Tax Ruling GSTR 2012/2 Goods and services tax: financial assistance payments.

2. Related Rulings / Determinations


GSTR 2000/11


GSTR 2012/2

3. Legislative References


ANTS(GST)A 1999 9-15(3)(b)


ANTS(GST)A 1999 9-17(2)

This Addendum applies on and from 1 July 2012.

Commissioner of Taxation
4 September 2013


ATO references:

ISSN: 1039-0731