Taxation Ruling

TR 2000/11W

Income tax: endorsement of income tax exempt charities

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Notice of Withdrawal

Taxation Ruling TR 2000/11 is withdrawn with effect from today.

1. TR 2000/11 deals with a range of issues that affect the entitlement of charitable entities to endorsement as income tax exempt under Subdivision 50-B of the Income Tax Assessment Act 1997 (ITAA 1997). It considers:

•

charitable institutions and special conditions for exemption

•

funds established for public charitable purposes and special conditions for exemption, and

•

endorsing charitable entities as exempt from income tax.

2. The reasons for withdrawal are:

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the Ruling refers to provisions in Division 50 of the ITAA 1997 that have been amended or repealed by the Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012, and

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the Ruling does not deal with the views expressed by the High Court in Federal Commissioner of Taxation v. Word Investments Limited (2008) 236 CLR 204; [2008] HCA 55 regarding the interpretation of the phrase 'pursues its objectives principally in Australia'.

3. The Commissioner's view about the endorsement of registered charities as income tax exempt under Subdivision 50-B of the ITAA 1997 is available through the not-for-profit pages on the Australian Taxation Office website at the following link https://www.ato.gov.au/Non-profit/Getting-started/Endorsement/.

Commissioner of Taxation
19 August 2015

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Previously released in draft form as TR 1999/D19.

This Ruling replaces IT 340.

References

ATO references:
NO 1-5XFNUA6

Related Rulings/Determinations:

TR 92/1
TR 97/16

Subject References:
charitable organisations
charitable trusts
charities
gifts and donations

Legislative References:
ANTS(TA)A 1999 Schedule 8
ITAA 1997 30-15 item 1
ITAA 1997 30-45 item 4.1.1
ITAA 1997 30-45 item 4.1.3
ITAA 1997 30-80 item 9.1.1
ITAA 1997 30-100 item 12.1.3
ITAA 1997 Subdiv 30-B
ITAA 1997 Div 50
ITAA 1997 50-1
ITAA 1997 50-5 item 1.1
ITAA 1997 50-5 item 1.2
ITAA 1997 50-5 item 1.4
ITAA 1997 50-5 item 1.5
ITAA 1997 50-5 item 1.5A
ITAA 1997 50-5 item 1.5B
ITAA 1997 50-5 item 6.2
ITAA 1997 50-45 item 9.1(e)
ITAA 1997 50-50
ITAA 1997 50-50(a)
ITAA 1997 50-50(b)
ITAA 1997 50-50(c)
ITAA 1997 50-50(d)
ITAA 1997 50-52
ITAA 1997 50-52(3)
ITAA 1997 50-57
ITAA 1997 50-60
ITAA 1997 50-60(a)
ITAA 1997 50-60(b)
ITAA 1997 50-60(c)
ITAA 1997 50-60(d)
ITAA 1997 50-70
ITAA 1997 50-75
ITAA 1997 50-75(1)
ITAA 1997 50-75(2)
ITAA 1997 50-75(3)
ITAA 1997 50-80(1)(b)
ITAA 1997 50-80(1)(c)
ITAA 1997 50-80(2)
ITAA 1997 Subdiv 50-B
ITAA 1997 50-110 (5)(b)
ITAA 1997 50-130
ITAA 1997 50-140
ITAA 1997 50-145
ITAA 1997 50-145(3)
ITAA 1997 50-155
ITAR 1997 50-50.01

Case References:
Barton v. Official Receiver
(1986) 161 CLR 75

Chesterman v. FC of T
(1925) 37 CLR 317
Official Trustee in Bankruptcy v. Mitchell
(1992) 110 ALR 484

Other References:
Explanatory Memorandum: Taxation Laws Amendment Bill (No 4) 1997
Explanatory Memorandum: Taxation Laws Amendment Bill (No 7) 1997