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Edited version of your private ruling

Authorisation Number: 1012486704043

Ruling

Subject: Confirmation of endorsement as a Deductible Gift Recipient

Question 1

Following the proposed amendments to its constitution, will the organisation remain entitled to endorsement as a deductible gift recipient (DGR) on the basis that it is a public art gallery as described in item 12.1.4 in the table in section 30-100 of the Income Tax Assessment Act 1997 (ITAA 1997)?

Answer

Yes

This ruling applies for the following periods:

Year ended: 30 June 2013

Year ending: 30 June 2014

Relevant facts and circumstances

This ruling is based on the facts stated in the description of the scheme that is set out below. If your circumstances are materially different from these facts, this ruling has no effect and you cannot rely on it. The fact sheet has more information about relying on your private ruling.

The organisation is endorsed as a Deductible Gift Recipient (DGR) on the basis that it is a public art gallery as described in item 12.1.4 in the table in section 30-100 of the ITAA 1997. The organisation is seeking confirmation on its eligibility for endorsement as a DGR following a proposed amendment to its constitution.

Relevant legislative provisions

Income Tax Assessment Act 1997 section 30-100.

Reasons for decision

Taxation Ruling TR 2000/10: Income Tax: public libraries, public museums and public art galleries at paragraph 5 states:

    5. The terms 'public library', 'public museum' and 'public art gallery' are not defined in the Act. Nor are they technical terms. They are to be understood in their ordinary or everyday meaning. We expect a public library, public museum or public art gallery to have the following features:

  • its collection is made available to the public;
  • it is owned or controlled by a government or quasigovernment authority, or by persons or an institution having a degree of responsibility to the public;
  • it is constituted as a library, museum or art gallery, other people recognise it as such, and it conducts itself in ways that are consistent with such a character; and
  • it is an institution.

The organisation is endorsed as a DGR on the basis that it is a public art gallery as described in item 12.1.4 in the table in section 30-100 of the ITAA 1997. It follows that the organisation has the above characteristics. The proposed amendment to its constitution will maintain the public character of the organisation and is considered consistent with the above features of a public art gallery.

Consequently, the organisation's endorsement under item 12.1.4 in the table in section 30-100 of the ITAA 1997 is unaffected as a result of this proposed amendment.


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