Taxation Determination

TD 93/185W

Income tax: is expenditure incurred by a taxpayer in the course of undertaking unpaid work for a charitable organisation deductible?

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FOI status:

may be releasedFOI number: I 1216177

Notice of Withdrawal

Taxation Determination TD 93/185 is withdrawn with effect from today.

1. The determination states that expenditure incurred by a taxpayer in the course of undertaking unpaid work for a charitable organisation is not deductible under the general deduction provisions as it is not incurred in gaining assessable income, and is not deductible as a gift because there is no transfer of money or property to the deductible gift recipient.

2. The arrangements dealt with in TD 93/185 are now covered by TR 2005/13, which issued today.

Commissioner of Taxation
20 July 2005

Previously issued as Draft TD 92/D159

References

ATO references:
NO PNR T 95 Part 5

Subject References:
Gifts

Legislative References:
ITAA ss51(1)
ITAA ss78(1)

Case References:
Leary v F C of T
80 ATC 4438
(1980) 10 ATR 521

Case S43 / Case 49
1980 ATC 343
28 CTBR(NS) 358