Class Ruling

CR 2016/42ER1 - Erratum

Income tax: deductibility of donations to Launch Housing Limited under a Payment Direction Deed

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Erratum

This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It corrects Class Ruling CR 2016/42 to address typographical errors.

CR 2016/42 is corrected as follows:

1. Paragraph 55

Omit ''a registered public benevolent institution''; substitute 'a 'registered public benevolent institution''.

2. Paragraph 57

Omit ''A registered public benevolent institution''; substitute 'A 'registered public benevolent institution''.

3. Paragraph 66

Omit 'section 247'; substitute 'section 30-247'.

This Erratum applies on and from 22 June 2016.

Commissioner of Taxation
27 February 2019

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References

ATO references:
NO 1-H5SXIGZ