Taxation Ruling

IT 2175W - Notice of Withdrawal

Income tax: exempt income: public radio station: charitable institution: gifts

• Please note that the PDF version is the authorised version of this withdrawal notice.

FOI status:

May be releasedFOI number: I 1193263

NOTICE OF WITHDRAWAL

Taxation Ruling IT 2175 is withdrawn with effect from today.

The Ruling considers whether non-profit, non-commercial public radio stations are charitable institutions and public benevolent institutions, and whether donations to these radio stations are deductible.

The Ruling is withdrawn because it refers to inoperative provisions that have now been repealed. The issues are sufficiently addressed in Taxation Rulings TR 2005/21, TR 2003/5 and TR 2005/13.

Commissioner of Taxation
8 December 2010

References

ATO references:
NO 1-1VRPVGR

Subject References:
EXEMPT INCOME
CHARITABLE INSTITUTION
PUBLIC RADIO STATIONS
GIFTS

Legislative References:
23(e)
78(1)(a)