Taxation Ruling

IT 2020

Botanic gardens

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FOI status:

PREAMBLE

The question has been raised on a number of occasions whether the gift provisions of the income tax law authorise deductions for gifts to botanic gardens, i.e., whether botanic gardens are "museums" for the purposes of section 78(1)(a)(xxvii) of the Income Tax Assessment Act.

RULING

2. The view maintained by this Office over a considerable period of time has been that botanic gardens were not considered to be museums in terms of section 78(1)(a)(xxvii). However, the matter has never been entirely free from doubt. Indeed, Encyclopaedia Britannica describes a botanic garden as basically a museum of living plants. It has been decided to resolve the doubt which exists in this area in favour of botanic gardens generally.

3. Accordingly, gifts to public botanic gardens will be deductible in terms of section 78(1)(a)(xxvii).

COMMISSIONER OF TAXATION
23 February 1983

References

ATO references:
NO 4/J.106/145/1 P1 F154
BO NSW : AF1595C SF4276 SA : C78/27/1 P4

Related Rulings/Determinations:

IT 2020W

Subject References:
GIFTS
BOTANIC GARDENS

Legislative References:
78(1)(a)(xxvii)