Taxation Ruling

IT 298

NSW Teachers Federation campaign levy

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FOI status:

FACTS

Consideration has been given to the deductibility of a levy imposed on members of the NSW Teachers Federation to fund a campaign designed to increase public awareness of the need for additional resources for public schools and to promote the image of public education in New South Wales.

RULING

2. The purpose for which the levy is to be expended is not sufficiently connected with the derivation of income from teaching to make the levy deductible under the general provisions of the income tax law (section 51).

3. Further, a deduction is not available under a separate provision of the law relating to subscriptions to associations (section 73).

COMMISSIONER OF TAXATION
22 June 1982

References

ATO references:
NO 82/1038 F26

Date original memo issued:
22.06.82

Subject References:
SUBSCRIPTIONS
LEVIES
TEACHERS FEDERATION

Legislative References:
51(1)
73