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Characteristics of a fire and emergency services fund

Last updated 12 December 2021

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.