Taxation Ruling

IT 2281H - Notice of Archival

Income tax: status of community youth support scheme projects

• Please note that the PDF version is the authorised version of this ruling.

FOI status:

NOTICE OF ARCHIVAL

Taxation Ruling IT 2281 which considers Community Youth Support Schemes(CYSS) as public benevolent institutions under 78(1)(a)(ii) and exempt under section 23(e) of the Income Tax Assessment Act 1936 has been archived.

The ruling applied to CYSS which are no longer operative. Although the CYSS were phased out and replaced by Skillshare, the ruling still provides a useful guide to the interpretation of a "public benevolent institution".

Commissioner of Taxation
9 December 1993

References

ATO references:
NO SSO\TAG\ACMS20902

Related Rulings/Determinations:

IT 2281
IT 2281W

Legislative References:
ITAA 78(1)(a)(ii);
ITAA 23(e)