TAXATION RULING NO. ST 2012

ST 2012

MELBOURNE MOOMBA FESTIVAL LTD

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FOI status:

PREAMBLE

The company is non-profit making and was formed solely to conduct Melbourne's annual festival.

RULING

2. The company is not invested with any controlling, regulatory or other powers that would give it the character of a public authority covered by item 78(ii), First Schedule. Consequently it does not qualify for exemption under that item.

COMMISSIONER OF TAXATION
23 February 1983

References

ATO references:
NO ST 12/1B1
BO MELBOURNE 6/SC/SC 17/23383

Subject References:
MELBOURNE MOOMBA FESTIVAL LTD

Legislative References:
FIRST SCHEDULE, ITEM 78(ii)