Taxation Determination

TD 93/11W

Fringe benefits tax and income tax: is an organisation whose activities are predominantly charitable in nature always a 'public benevolent institution'?

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This Determination has been replaced by TR 2003/5
  This document has changed over time. View its history.

FOI status:

may be releasedFOI number: I 1213919

Notice of Withdrawal

Taxation Determination TD 93/11 is withdrawn with effect from today.

1. Taxation Determination TD 93/11 considers whether an organisation whose activities are predominantly charitable in nature is always a 'public benevolent institution'.

2. TD 93/11 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

Previously issued as Draft TD92/D188.

References

ATO references:
NO UMG0029

Related Rulings/Determinations:

CITCM 806
IT 2175
IT 2281

Subject References:
benevolent
charitable
direct aid
public benevolent institution

Legislative References:
FBTAA 57A(1)
ITAA 23(e)
ITAA 78(1)(a)(ii)

Case References:
Australian Council for Overseas Aid v F C of T
80 ATC 4575
11 ATR 343

Australian Council of Social Services Inc & Anor v Commissioner of Pay-roll Tax (N S W)
85 ATC 4235
16 ATR 394
Perpetual Trustee Company Limited v F C of T
(1931) 45 CLR 224
The Commissioners for Special Purposes of the Income Tax v John Frederick Pemsel
[1891] AC 531