{"content":[{"text":"Taxation Ruling \n TR 2000/11 \n Page 1 of 2","bbox":{"left":0.70006,"top":0.041017,"width":0.22838999999999998,"height":0.06728100000000001}},{"text":"Notice of Withdrawal \n Taxation Ruling \n Income tax: endorsement of income tax \n exempt charities","bbox":{"left":0.357186,"top":0.147377,"width":0.537684,"height":0.136667}},{"text":"Taxation Ruling TR 2000/11 is withdrawn with effect from today.","bbox":{"left":0.357186,"top":0.309738,"width":0.5227729999999999,"height":0.018017000000000005}},{"text":"1. TR 2000/11 deals with a range of issues that affect the \n entitlement of charitable entities to endorsement as income tax \n exempt under Subdivision 50-B of the Income Tax Assessment \n Act 1997 (ITAA 1997). It considers: \n • charitable institutions and special conditions for \n exemption \n • funds established for public charitable purposes and \n special conditions for exemption, and \n • endorsing charitable entities as exempt from income \n tax. \n 2. The reasons for withdrawal are: \n • the Ruling refers to provisions in Division 50 of the \n ITAA 1997 that have been amended or repealed by the \n Australian Charities and Not-for-profits Commission \n (Consequential and Transitional) Act 2012, and \n • the Ruling does not deal with the views expressed by \n the High Court in Federal Commissioner of Taxation v. \n Word Investments Limited (2008) 236 CLR 204; [2008] \n HCA 55 regarding the interpretation of the phrase \n ‘pursues its objectives principally in Australia’. \n 3. The Commissioner’s view about the endorsement of \n registered charities as income tax exempt under Subdivision 50-B of \n the ITAA 1997 is available through the not-for-profit pages on the \n Australian Taxation Office website at the following link \n https://www.ato.gov.au/Non-profit/Getting-started/Endorsement/.","bbox":{"left":0.357205,"top":0.354072,"width":0.57024,"height":0.43277399999999994}},{"text":"Commissioner of Taxation \n 19 August 2015","bbox":{"left":0.357186,"top":0.837309,"width":0.23226400000000003,"height":0.033201999999999954}}],"images_bbox":[{"left":0.035534,"top":0.03926,"width":0.319156,"height":0.065683}],"images_bbox_not_text_overlap":[{"left":0.035534,"top":0.03926,"width":0.319156,"height":0.065683}]}