Taxation Determination

TD 93/139W

Income tax: is a payment of money to an eligible 'umbrella' organisation under a 'preferred donation arrangement' a tax deductible gift if the donor taxpayer or an associate obtains a collateral benefit?

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FOI status:

Notice of Withdrawal

Taxation Determination TD 93/139 is withdrawn with effect from today.

1. Taxation Determination TD 93/139 states that a payment of money to an eligible 'umbrella' organisation under a 'preferred donation arrangement' is not a tax deductible gift if the donor taxpayer or an associate obtains a collateral benefit.

2. The arrangements dealt with in TD 93/139 are now covered by TR 2005/13, which issued today.

Commissioner of Taxation
20 July 2005

Previously released as Draft TD 93/D61

References

ATO references:
NO can ac752Pt10

Related Rulings/Determinations:

IT 2071
IT 2443

Subject References:
gifts,
preferred grants;
umbrella organisations

Legislative References:
ITAA 78(1)(a);
78A