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TR 2005/21 sets out the Commissioner's views on the meaning of 'charitable institution' and 'fund established for public charitable purposes' for the purposes of the Income Tax Assessment Act 1997 , the Fringe Benefits Tax Assessment Act 1986 , and the Income Tax Assessment Act 1936 .

Draft Taxation Ruling TR 2011/D2 , which issues today, rewrites TR 2005/21 to reflect the Commissioner's views following recent significant decisions of the High Court and Federal Court including Federal Commissioner of Taxation v. Word Investments Limited (2008) 236 CLR 204; [2008] HCA 55 and Aid / Watch Incorporated v. FC of T [2010] HCA 42; 2010 ATC 20 227; (2010) 77 ATR 195. To the extent that the views in TR 2005/21 still apply, they have been incorporated into TR 2011/D2.