Taxation Determination

TD 92/111W

Income Tax: Is a public library, a public museum or a public art gallery restricted in spending money donated under subparagraph 78(1)(a)(xxvii), to expenditure on the building that houses the library, museum or art gallery?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by TR 95/27.
  This document incorporates revisions made since original publication. View its history and amending notices, if applicable.

FOI status:

Notice of Withdrawal

Taxation Determination TD 92/111 has been withdrawn.

It was replaced by Taxation Ruling TR 95/27 which was issued on 9 August 1995.

Commissioner of Taxation
9 August 1995

References

ATO references:
NO NAT 94/8469-8

Subject References:
donations
gifts
library
public library
public museum
public art gallery
salaries

Legislative References:
ITAA 78(1)(a)(xxvii)