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INCOME TAX ASSESSMENT ACT 1997 - SECT 30.20

Health

             (1)  This table sets out general categories of health recipients.

 

Health--General

Item

Fund, authority or institution

Special conditions--fund, authority or institution

Special conditions--gift

1.1.1

a public hospital

the public hospital must be:

(a) an * Australian government agency; or

(b) a * registered charity

none

1.1.2

a hospital carried on by a society or association

the society or association must be a * registered charity

none

1.1.3

a public fund maintained for:

(a) the purpose of providing money for hospitals covered by item 1.1.1 or 1.1.2; or

(b) the establishment of such hospitals

(a) the public fund must have been established before 23 October 1963; and

(b) the public fund must:

(i) be registered under the Australian Charities and Not-for-profits Commission Act 2012 ; or

(ii) not be an * ACNC type of entity; and

(c) the hospitals must satisfy the special conditions set out in item 1.1.1 or 1.1.2 (as applicable)

none

1.1.4

a public authority engaged in research into the causes, prevention or cure of disease in human beings, animals or plants

the public authority must be:

(a) an * Australian government agency; or

(b) a * registered charity

the gift must be made for such research

1.1.5

a public institution engaged solely in research into the causes, prevention or cure of disease in human beings, animals or plants

the public institution must be:

(a) an * Australian government agency; or

(b) a * registered charity

none

1.1.6

a * registered health promotion charity

none

none

1.1.7

a public ambulance service

the public ambulance service must be:

(a) an * Australian government agency; or

(b) a * registered charity

none

1.1.8

a public fund established and maintained for the purpose of providing money for public ambulance services covered by item 1.1.7

(a) the public fund must:

(i) be registered under the Australian Charities and Not-for-profits Commission Act 2012 ; or

(ii) not be an * ACNC type of entity; and

(b) the public ambula nce services must sat isfy the special conditions set out in item 1.1.7

none

             (2)  This table sets out specific health recipients.

 

Health--Specific

Item

Fund, authority or institution

Special conditions

1.2.1

The Royal Australian and New Zealand College of Obstetricians and Gynaecologists

none

1.2.4

The Royal Australian and New Zealand College of Radiologists

the gift must be made for education or research in medical knowledge or science

1.2.5

the New South Wales College of Nursing

none

1.2.6

the Royal Australian and New Zealand College of Psychiatrists

none

1.2.7

the Royal Australian College of General Practitioners

the gift must be made for education or research in medical knowledge or science

1.2.8

the Royal Australasian College of Physicians

none

1.2.9

the Royal Australasian College of Surgeons

none

1.2.10

the Royal College of Pathologists of Australasia

the gift must be made for education or research in medical knowledge or science

1.2.12

the Royal College of Nursing, Australia

none

1.2.13

the Australian and New Zealand College of Anaesthetists

none

1.2.14

SouthCare Helicopter Fund

the gift must be made after 11 September 2000

1.2.18

The Australasian College for Emergency Medicine

the gift must be made after 2 February 2009

1.2.19

Cancer Australia

the gift must be made:

(a) after 8 June 2011; and

(b) for improving outcomes for Australians affected by breast cancer

1.2.20

The Australasian College of Dermatologists

the gift must be made for education or research in medical knowledge or science

1.2.21

College of Intensive Care Medicine of Australia and New Zealand

the gift must be made for education or research in medical knowledge or science

1.2.22

The Royal Australian and New Zealand College of Ophthalmologists

the gift must be made for education or research in medical knowledge or science

Education



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