Income tax: are compulsory school enrolment fees deductible under paragraph 78(1)(a)(xv) of the Income Tax Assessment Act 1936 if paid or transferred to a school building fund?

Taxation Determination TD 93/57 states that payments made for acceptance of an application or confirmation of enrolment are not deductible under paragraph 78(1)(a)(xv) of the Income Tax Assessment Act 1936. A fee is not a gift.

The arrangements dealt with in TD 93/57 are now covered by TR 2005/13 , which issued today.