Taxation Ruling

TR 2005/21W

Income tax and fringe benefits tax: charities

• Please note that the PDF version is the authorised version of this withdrawal notice.
  This ruling is being reviewed as a result of a recent court/tribunal decision. Refer to Decision Impact Statements: Aid/Watch Incorporated v Commissioner of Taxation (S82 of 2010) and Victorian Women Lawyers Association Inc v Commissioner of Taxation (VID 1369, 1370, 1371 of 2006 and VID 728, 729, 730 of 2007).
  This document has changed over time. View its history.

FOI status:

Notice of Withdrawal

Taxation Ruling TR 2005/21 is withdrawn with effect from today.

1. TR 2005/21 sets out the Commissioner's views on the meaning of 'charitable institution' and 'fund established for public charitable purposes' for the purposes of the Income Tax Assessment Act 1997, the Fringe Benefits Tax Assessment Act 1986, and the Income Tax Assessment Act 1936.

2. Draft Taxation Ruling TR 2011/D2, which issues today, rewrites TR 2005/21 to reflect the Commissioner's views following recent significant decisions of the High Court and Federal Court including Federal Commissioner of Taxation v. Word Investments Limited (2008) 236 CLR 204; [2008] HCA 55 and Aid/Watch Incorporated v. FC of T [2010] HCA 42; 2010 ATC 20 227; (2010) 77 ATR 195. To the extent that the views in TR 2005/21 still apply, they have been incorporated into TR 2011/D2.

Commissioner of Taxation
11 May 2011

References

ATO references:
NO 1-2WISUEE

Related Rulings/Determinations:

TR 2005/21

Subject References:
charities
charitable institutions
charitable funds
fringe benefits tax
income tax