Taxation Determination
TD 93/57W
Income tax: are compulsory school enrolment fees deductible under paragraph 78(1)(a)(xv) of the Income Tax Assessment Act 1936 if paid or transferred to a school building fund?
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Please note that the PDF version is the authorised version of this withdrawal notice.This document incorporates revisions made since original publication. View its history and amending notices, if applicable.
FOI status:
may be releasedFOI number: I 1214577Notice of Withdrawal
Taxation Determination TD 93/57 is withdrawn with effect from today.
1. Taxation Determination TD 93/57 states that payments made for acceptance of an application or confirmation of enrolment are not deductible under paragraph 78(1)(a)(xv) of the Income Tax Assessment Act 1936. A fee is not a gift.
2. The arrangements dealt with in TD 93/57 are now covered by TR 2005/13, which issued today.
Commissioner of Taxation
20 July 2005
Previously issued as Draft TD 92/D138
References
ATO references:
NO BRI0004
Related Rulings/Determinations:
IT 2071
IT 2443
Legislative References:
ITAA 78(1)(a)(xv)
Date: | Version: | Change: | |
1 April 1993 | Original ruling | ||
You are here | 20 July 2005 | Withdrawn |