Income tax and fringe benefits tax: public benevolent institutions
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Notice of Withdrawal
Taxation Ruling TR 2003/5 is withdrawn with effect from today.
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in Commissioner's Interpretation Statement: Public Benevolent Institutions (CIS 2016/03) and accordingly, TR 2003/5 is withdrawn without replacement.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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© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).