Fire and emergency services

Fire and emergency services coordinating body

12A.1.1

An Australian government agency that has statutory responsibility for the coordination of volunteer fire brigades or State Emergency Services (SES).

Gift condition – the gift or contribution must be made for the purposes of supporting the coordination of volunteer fire brigades or SES.

See also Fire and emergency services funds.

Fire and emergency services coordinating body fund

12A.1.2

A public fund satisfies the requirements if all of the following apply:

• It is established and maintained by an Australian government agency covered by item 12A.1.1.
• It is established and maintained solely for the purposes of supporting the volunteer-based emergency service activities of not-for-profit entities or Australian government agencies.
• The principal activity of the entities it supports is providing volunteer-based emergency services that are regulated by a state or territory law.

See also Fire and emergency services funds.

Fire and emergency services fund

12A.1.3

A public fund satisfies requirements if all of the following apply:

• It is established and maintained by a registered charity or an Australian government agency.
• The principal activity of the entity is providing volunteer-based emergency services that are regulated by a state or territory law.
• It is established and maintained solely for the purpose of supporting the volunteer-based emergency service activities of the entity.

See also Fire and emergency services funds.