Withdrawal - Income tax and fringe benefits tax: charities

TR 1999/D21 described the circumstances in which an institution or fund would be considered charitable. It explained how to determine whether the purpose of an institution or fund is charitable. It also discussed the features that distinguish a charitable institution from a charitable fund.

Draft Taxation Ruling TR 2005/D6 replaces TR 1999/D21. To the extent that our views in TR 1999/D21 still apply, they have been incorporated in TR 2005/D6.