Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 30.17

  (1)   This section sets out requirements to be met for you to be able to deduct a gift you make to a fund, authority or institution described in the column headed "Recipient" of item   1, 2 or 4 of the table in section   30 - 15. However, this section does not apply to:

  (a)   a fund, authority or institution that is mentioned by name in an item of a table in Subdivision   30 - B; or

  (c)   the Australiana Fund.

  (2)   The fund, authority or institution must:

  (a)   be an entity or * government entity that is endorsed under Subdivision   30 - BA as a * deductible gift recipient; or

  (b)   in the case of a fund--either:

  (i)   be owned legally by an entity that is endorsed under Subdivision   30 - BA as a * deductible gift recipient for the operation of the fund; or

  (ii)   be under the control of one or more persons who constitute a * government entity that is endorsed under Subdivision   30 - BA as a * deductible gift recipient for the operation of the fund; or

  (c)   in the case of an authority or institution--be part of an entity or * government entity that is endorsed under Subdivision   30 - BA as a * deductible gift recipient for the operation of the authority or institution.

Example:   A public fund that is established and maintained for constructing a building to be used by a State school and is controlled by the principal of the school would be an example of a fund under the control of one or more persons who constitute a government entity that is endorsed as a deductible gift recipient for the operation of the fund, if the school were so endorsed.

Table of sections

Health

30 - 20   Health

Education

30 - 25   Education

30 - 30   Gifts that must be for certain purposes

30 - 35   Rural schools hostel buildings

30 - 37   Scholarship etc. funds

Research

30 - 40   Research

Welfare and rights

30 - 45   Welfare and rights

30 - 45A   Australian disaster relief funds--declarations by Minister

30 - 46   Australian disaster relief funds--declarations under State and Territory law

Defence

30 - 50   Defence

Environment

30 - 55   The environment

30 - 60   Gifts to a National Parks body or conservation body must satisfy certain requirements

Industry, trade and design

30 - 65   Industry, trade and design

The family

30 - 70   The family

30 - 75   Marriage education organisations must be approved

International affairs

30 - 80   International affairs

30 - 85   Developing country relief funds

30 - 86   Developed country disaster relief funds

Sports and recreation

30 - 90   Sports and recreation

Philanthropic trusts

30 - 95   Philanthropic trusts

Cultural organisations

30 - 100   Cultural organisations

Fire and emergency services

30 - 102   Fire and emergency services

Other recipients

30 - 105   Other recipients