Taxation Ruling

TR 2004/8W

Income tax and fringe benefits tax: health promotion charities

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Notice of Withdrawal

Taxation Ruling TR 2004/8 is withdrawn with effect from today.

1. TR 2004/8 sets out the Commissioner's views on when an organisation is a charitable institution and its principal activity is to promote the prevention or the control of diseases in human beings (that is, a health promotion charity) for the purposes of:

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item 1.1.6 of the table in subsection 30 20(1) of the Income Tax Assessment Act 1997 (ITAA 1997)

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item 1.1.6 of the table in subsection 78(4) of the Income Tax Assessment Act 1936, and

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subsection 57A(5) of the Fringe Benefits Tax Assessment Act 1986 (FBTAA).

2. TR 2004/8 is withdrawn for the following reasons:

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Item 1.1.6 of the table in subsection 30 20(1) of the ITAA 1997 and subsection 57A(5) of the FBTAA were amended by the Australian Charities and Not for profits Commission (Consequential and Transitional) Act 2012.
From 3 December 2012, the Australian Charities and Not for profits Commission (ACNC) has the responsibility for determining whether an entity is a 'registered health promotion charity'.
ACNC guidance on the meaning and scope of the charity subtype of 'health promotion charity' is available in Commissioner's Interpretation Statement - Health Promotion Charities (CIS 2015/01), and

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Item 1.1.6 of the table in subsection 78(4) has been repealed. Division 30 of the ITAA 1997 deals with the deductibility of gifts made in the 1997 98 or later years of income.

Commissioner of Taxation
25 November 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 as TD 2003/D14.

References

ATO references:
NO 1-6UXDO1D

Related Rulings/Determinations:

TR 92/1
TR 97/16
TR 92/20

Subject References:
charitable organisations
charities
deductible gift recipients
gifts & donations
health organisations
health promotion charities
public benevolent institutions
sales tax exemptions Schedule 1 ST(E&C) Act

Legislative References:
Extension of Charitable Purposes Bill 2004
FBTAA 1986 57A(5)
FBTAA 1986 136(1)
ITAA 1997 2-10
ITAA 1997 30-20(1) item 1.1.6
ITAA 1997 34-20
ITAA 1997 34-20(3)
ITAA 1997 950-100(2)
ITAA 1997 995-1(1)
ITAA 1936 78(4) item 1.1.6
TAA 1953 Part IVAAA
Sales Tax (Exemptions and Classifications) Act 1992 Schedule 1 Item 140A

Case References:
Re Ford
[1945] 1 All ER 288

IRC v. Trustees of Roberts Marine Mansions
(1927) 43 TLR 270
Kennedy Cleaning Service Pty Ltd v. Petkoska
(2000) 200 CLR 286
[2000] HCA 45
Kytherian Association of Queensland v. Sklavos
(1958) 101 CLR 56
McGregor v. Commissioner of Stamp Duties
[1942] NZLR 164
Re Resch's Will Trusts; Le Cras v. Perpetual Trustee Co.
[1969] 1 AC 514
[1967] 3 All ER 915
Zickar v. MGH Plastic Industries Pty Ltd
(1995-1996) 187 CLR 310

Other References:
Explanatory Memorandum to the Taxation Laws Amendments Bill (No. 2) 2001
The Macquarie Dictionary, Macquarie University, 3rd Ed, 1998