Taxation Ruling

IT 2032

Zoological gardens

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FOI status:

PREAMBLE

The question has been raised whether the gift provisions of the income tax law authorise deductions for gifts to zoological gardens, i.e. whether zoological gardens are "museums" for the purposes of section 78(1)(a)(xxvii) of the Income Tax Assessment Act.

RULING

2. Although the question has never been entirely free from doubt it has been the view of this office over the years that botanic gardens and zoological parks and gardens were not museums in terms of section 78(1)(a)(xxvii). Following the decision in Taxation Ruling No. IT 2020 that botanic gardens would be accepted as museums, it is now accepted that zoological parks and gardens also qualify as museums.

3. Accordingly, gifts to public zoological gardens of $2 and upwards (not being testamentary gifts) will be deductible in terms of section 78(1)(a)(xxvii).

COMMISSIONER OF TAXATION
27 April 1983

References

ATO references:
NO 4 J106/145/1 P1 F201

Related Rulings/Determinations:

IT 2020
IT 2032W

Subject References:
GIFTS
ZOOLOGICAL GARDENS

Legislative References:
78(1)(a)(xxvii)