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TR 2000/11 deals with a range of issues that affect the entitlement of charitable entities to endorsement as income tax exempt under Subdivision 50-B of the Income Tax Assessment Act 1997 (ITAA 1997). It considers: • charitable institutions and special conditions for exemption • funds established for public charitable purposes and special conditions for exemption, and • endorsing charitable entities as exempt from income tax.

The reasons for withdrawal are: • the Ruling refers to provisions in Division 50 of the ITAA 1997 that have been amended or repealed by the Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 , and • the Ruling does not deal with the views expressed by the High Court in Federal Commissioner of Taxation v. Word Investments Limited (2008) 236 CLR 204; [2008] HCA 55 regarding the interpretation of the phrase 'pursues its objectives principally in Australia'.

The Commissioner's view about the endorsement of registered charities as income tax exempt under Subdivision 50-B of the ITAA 1997 is available through the not-for-profit pages on the Australian Taxation Office website at the following link https://www.ato.gov.au/Non-profit/Getting-started/Endorsement/ .