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  • Characteristics of a fire and emergency services fund

    A fire and emergency services fund has the following characteristics:

    • the fund is a public fund
    • 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
    • the fund is established and maintained solely for the purpose of supporting the volunteer-based emergency services activities of the entity.
      Last modified: 13 Dec 2021QC 26008