Taxation Determination

TD 93/11W

Fringe benefits tax and income tax: is an organisation whose activities are predominantly charitable in nature always a 'public benevolent institution'?

FOI status:

may be releasedFOI number: I 1213919

Notice of Withdrawal

Taxation Determination TD 93/11 is withdrawn with effect from today.

1. Taxation Determination TD 93/11 considers whether an organisation whose activities are predominantly charitable in nature is always a 'public benevolent institution'.

2. TD 93/11 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 TD92/D188.


ATO references:
NO UMG0029

ISSN 1038 - 8982

Related Rulings/Determinations:

IT 2175
IT 2281

Subject References:
direct aid
public benevolent institution

Legislative References:
FBTAA 57A(1)
ITAA 23(e)
ITAA 78(1)(a)(ii)

Case References:
Australian Council for Overseas Aid v F C of T
80 ATC 4575
11 ATR 343

Australian Council of Social Services Inc & Anor v Commissioner of Pay-roll Tax (N S W)
85 ATC 4235
16 ATR 394

Perpetual Trustee Company Limited v F C of T
(1931) 45 CLR 224

The Commissioners for Special Purposes of the Income Tax v John Frederick Pemsel
[1891] AC 531

TD 93/11W history
  Date: Version: Change:
  28 January 1993 Original ruling  
You are here 4 June 2003 Withdrawn  

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