Document ID: chunk:federal_register_of_legislation:F2021N00236:body:0
Version: federal_register_of_legislation:F2021N00236
Segment Type: other
Provision Reference: 
Character Range: 0–1155

Notice of Ruling 22 September 2021
The Commissioner of Taxation, Chris Jordan, gives notice by notifiable instrument under subsection 358-5(4) of Schedule 1 to the Taxation Administration Act 1953 of the following public ruling, copies of which can be obtained from ato.gov.au/law

NOTICE OF RULING
Ruling number     Subject                                                                                                                                                            Brief description
CR 2021/62        Quest Payment Systems Pty Ltd – evidence of a deduction for donations made to a deductible gift recipient via the use of an electronic donation collection device  This Ruling sets out the income tax consequences of donations made to a deductible gift recipient using a Donation Point Tap device.
                                                                                                                                                                                     This Ruling applies from 1 July 2021 to 30 June 2026, and continues to apply afterward to all entities who entered into the scheme during the term of this Ruling.