Income tax and fringe benefits tax: public benevolent institutions
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Notice of Withdrawal
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in Commissioner's Interpretation Statement: Public Benevolent Institutions (CIS 2016/03) and accordingly, TR 2003/5 is withdrawn without replacement.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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