Taxation Ruling
IT 2345W - Withdrawal
Income Tax: Sales tax: Bank account debits tax: Public benevolent institutions: Community legal aid centres
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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
Taxation Ruling IT 2345 is withdrawn with effect from today.
1. Taxation Ruling IT 2345 considers whether non-profit organisations that have been established to conduct community legal aid centres and services constitute public benevolent institutions.
2. Taxation Ruling IT 2345 is replaced by Taxation Ruling TR 2003/5, which sets out the views of the Australian Taxation Office on what constitutes a public benevolent institution.
Commissioner of Taxation
4 June 2003