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TR 2004/8 sets out the Commissioner's views on when an organisation is a charitable institution and its principal activity is to promote the prevention or the control of diseases in human beings (that is, a health promotion charity) for the purposes of: • item 1.1.6 of the table in subsection 30 20(1) of the Income Tax Assessment Act 1997 (ITAA 1997) • item 1.1.6 of the table in subsection 78(4) of the Income Tax Assessment Act 1936 , and • subsection 57A(5) of the Fringe Benefits Tax Assessment Act 1986 (FBTAA).

TR 2004/8 is withdrawn for the following reasons: • Item 1.1.6 of the table in subsection 30 20(1) of the ITAA 1997 and subsection 57A(5) of the FBTAA were amended by the Australian Charities and Not for profits Commission (Consequential and Transitional) Act 2012. From 3 December 2012, the Australian Charities and Not for profits Commission (ACNC) has the responsibility for determining whether an entity is a 'registered health promotion charity'. ACNC guidance on the meaning and scope of the charity subtype of 'health promotion charity' is available in Commissioner's Interpretation Statement - Health Promotion Charities (CIS 2015/01), and • Item 1.1.6 of the table in subsection 78(4) has been repealed. Division 30 of the ITAA 1997 deals with the deductibility of gifts made in the 1997 98 or later years of income.