Taxation Determination

TD 93/139W

Income tax: is a payment of money to an eligible 'umbrella' organisation under a 'preferred donation arrangement' a tax deductible gift if the donor taxpayer or an associate obtains a collateral benefit?

may be releasedI 1215621

Notice of Withdrawal

Taxation Determination TD 93/139 is withdrawn with effect from today.

1. Taxation Determination TD 93/139 states that a payment of money to an eligible 'umbrella' organisation under a 'preferred donation arrangement' is not a tax deductible gift if the donor taxpayer or an associate obtains a collateral benefit.

2. The arrangements dealt with in TD 93/139 are now covered by TR 2005/13, which issued today.

Commissioner of Taxation
20 July 2005

Previously released as Draft TD 93/D61


can ac752Pt10

ISSN 1038 - 8982



IT 2071
IT 2443


gifts,
preferred grants;
umbrella organisations


ITAA 78(1)(a);
78A

 
  15 July 1993  
20 July 2005