Draft Taxation Determination
TD 94/D88W - Withdrawal
Are gifts to approved funds deductible under subsection 78(4) or subsection 78(5) of the Income Tax Assessment Act 1936 if the donor receives a material benefit in return?
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Please note that the PDF version is the authorised version of this withdrawal notice.
FOI status:
may be releasedNotice of Withdrawal
Draft Taxation Determination TD 94/D88 is withdrawn with effect from today.
The topic is not considered to be a high priority and does not justify a public ruling.
Commissioner of Taxation
30 August 1995
References
ATO references:
NO NAT 95/5640-1
ISSN: 1038 - 8982
Related Rulings/Determinations:
TD 1994/D88