Taxation Determination

TD 93/57W

Income tax: are compulsory school enrolment fees deductible under paragraph 78(1)(a)(xv) of the Income Tax Assessment Act 1936 if paid or transferred to a school building fund?

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FOI status:

Notice of Withdrawal

Taxation Determination TD 93/57 is withdrawn with effect from today.

1. Taxation Determination TD 93/57 states that payments made for acceptance of an application or confirmation of enrolment are not deductible under paragraph 78(1)(a)(xv) of the Income Tax Assessment Act 1936. A fee is not a gift.

2. The arrangements dealt with in TD 93/57 are now covered by TR 2005/13, which issued today.

Commissioner of Taxation
20 July 2005

Previously issued as Draft TD 92/D138

References

ATO references:
NO BRI0004

Related Rulings/Determinations:

IT 2071
IT 2443

Legislative References:
ITAA 78(1)(a)(xv)