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Legal database

Draft Taxation Ruling

TR 1999/D21W - Withdrawal

Income tax and fringe benefits tax: charities

  • Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

may be released

Notice of Withdrawal

Draft Taxation Ruling TR 1999/D21 is withdrawn with effect from today.

1. TR 1999/D21 described the circumstances in which an institution or fund would be considered charitable. It explained how to determine whether the purpose of an institution or fund is charitable. It also discussed the features that distinguish a charitable institution from a charitable fund.

2. Draft Taxation Ruling TR 2005/D6 replaces TR 1999/D21. To the extent that our views in TR 1999/D21 still apply, they have been incorporated in TR 2005/D6.

Commissioner of Taxation
11 May 2005

References

ATO references:
NO 2003/11684

ISSN: 1039-0731

Related Rulings/Determinations:

TR 1999/D21
TR 2005/D6


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