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?
may be releasedI 1214577
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Taxation Determination TD 93/57 is withdrawn with effect from today.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
BRI0004
ISSN 1038 - 8982