Taxation Ruling

TR 2005/13A2 - Addendum

Income tax: tax deductible gifts - what is a gift

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Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Taxation Ruling TR 2005/13 to remove the reference to Subdivision 30-D of the Income Tax Assessment Act 1997 as this subdivision was repealed by the Tax Laws Amendment (2011 Measures No. 9) Act 2012.

TR 2005/13 is amended as follows:

1. Paragraphs 1 to 55

Omit the page status 'FOI status: may be released '; substitute 'Status: legally binding '.

2. Paragraph 6

Omit the last sentence.

3. Paragraphs 56 to 231

Omit the page status 'FOI status: may be released '; substitute 'Status: not legally binding '.

This Addendum applies from 21 March 2012.

Commissioner of Taxation
21 February 2024

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References

ATO references:
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