Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)

Schedule 4   Deductible gift recipients

Income Tax Assessment Act 1997

13   After section 30-100

Insert:

Fire and emergency services

30-102 Fire and emergency services

This table sets out specific fire and emergency services recipients.

Fire and emergency services - Specific

Item

Authority or institution

Established under legislation of the following State or Territory

Special conditions

12A.2.1

State Emergency Service

New South Wales

the gift must be made after 22 December 2003

12A.2.2

Country Fire Authority

Victoria

the gift must be made after 22 December 2003

12A.2.3

Victoria State Emergency Service

Victoria

the gift must be made after 22 December 2003

12A.2.4

CFA & Brigades Donations Fund

Victoria

the gift must be made after 30 June 2004

12A.2.5

Queensland Fire and Rescue Service

Queensland

the gift must be made after 22 December 2003

12A.2.6

State Emergency Service

Queensland

the gift must be made after 22 December 2003

12A.2.7

Fire and Emergency Services Authority of Western Australia

Western Australia

the gift must be made after 22 December 2003

12A.2.8

State Emergency Service South Australia

South Australia

the gift must be made after 22 December 2003

12A.2.9

Tasmania Fire Service

Tasmania

the gift must be made after 22 December 2003

12A.2.10

State Emergency Service

Tasmania

the gift must be made after 22 December 2003

12A.2.11

Rural Firefighting Service

Australian Capital Territory

the gift must be made after 22 December 2003 and before 1 July 2004

12A.2.12

ACT Emergency Service

Australian Capital Territory

the gift must be made after 22 December 2003 and before 1 July 2004

12A.2.13

ACT Rural Fire Service

Australian Capital Territory

the gift must be made after 30 June 2004

12A.2.14

ACT State Emergency Service

Australian Capital Territory

the gift must be made after 30 June 2004