Taxation Determination

TD 94/73W

Income tax: would a government department or agency qualify for public benevolent institution (PBI) status under item 4.1.1 of table 4 in subsection 78(4) of the Income Tax Assessment Act 1936 ?

FOI status:

may be releasedFOI number: I 1217754

Notice of Withdrawal

Taxation Determination TD 94/73 is withdrawn with effect from today.

1. Taxation Determination TD 94/73 sets out whether a government department or agency would qualify for public benevolent institution status under item 4.1.1 of table 4 in subsection 78(4) of the Income Tax Assessment Act 1936.

2. TD 94/73 is replaced by Taxation Ruling TR 2003/5 which sets out the views of the Australian Taxation Office on what constitutes a public benevolent institution.

Commissioner of Taxation
4 June 2003

Previously issued as Draft TD 94/D67.

References

ATO references:
NO NAT 92/5746-2

ISSN 1038 - 8982

Related Rulings/Determinations:

TD 92/197
CITCM 806

Subject References:
gifts
government department
public benevolent institutions

Legislative References:
ITAA item 411 of table 4 in 78(4)

Case References:
Legal Aid Commission of Victoria v. Commissioner of Payroll Tax (Vic)
92 ATC 2053
23 ATR 1148


Tangentyere Council Inc v. Commissioner of Taxes (NT)
92 ATC 4313
23 ATR 370

Metropolitan Fire Brigades Board v. FCT
91 ATC 4052
21 ATR 1137

TD 94/73W history
  Date: Version: Change:
  1 January 1994 Original ruling  
You are here 4 June 2003 Withdrawn  

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).