Private ruling: Tax Deductible Appeal
Published: October 2012
Ruling period: Year ending 30 June 2013 | Year ending 30 June 2014 | Year ending 30 June 2015 | Year ending 30 June 2016
Date scheme commenced: 1 July 2012

Ruling: Q1: Can the Rulee use gifts for a specific purpose? | A1: Yes provided the purpose/objects of the Rulee allow it.

Relevant facts and circumstances: The Rulee is a deductible gift recipient.

Relevant legislative provisions: Income Tax Assessment Act 1997 30-15(1) | Income Tax Assessment Act 1997 30-15(2) | Income Tax Assessment Act 1997 30-55(2) | Income Tax Assessment Act 1997 Subdivision 30-B

Reasons for decision: Summary: Subsection 30-15(1) of the Income Tax Assessment Act 1997 (ITAA 1997) provides that a gift or contribution may be deducted in the situations specified in the table in subsection 30-15(2) of the ITAA 1997. The table in subsection 30-15(2) of the ITAA 1997 provides that the recipient of the gift or contribution can be a fund, institution or authority covered by any of the tables in Subdivision 30-B of the ITAA 1997. Accordingly, the Rulee is able to apply deductible gifts to any 'item or object' which is identified and accepted by the Rulee as falling within its objectives. This means that the Rulee may undertake appeals and accept gifts or contributions for the purposes within its objects. The Rulee has authority over the funds raised and the manner in which they are expended. Therefore, if the Rulee is authorised by its objects/purposes, it may use gifts or contributions made to it for that purpose.

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