Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-5
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RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS
Division 30
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Gifts or contributions
Subdivision 30-B
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Tables of recipients for deductible gifts
Cultural organisations
SECTION 30-100
Cultural organisations
30-100(1)
This table sets out general categories of cultural recipients.
30-100(2)
This table sets out specific cultural recipients.
View history note
Hide history noteThis table sets out general categories of cultural recipients.
| Cultural organisations - General | |||
| Item | Fund, authority or institution | Special conditions - fund, authority or institution | Special conditions - gift |
| 12.1.1 | a public fund that, when the gift is made, is on the register of *cultural organisations kept under Subdivision 30-F | none | none |
| 12.1.2 | a public library | the public library must:
(a) be: (i) an *Australian government agency; or (ii) a *registered charity; or (b) be operated by: (i) an Australian government agency; or (ii) a registered charity |
none |
| 12.1.3 | a public museum | the public museum must:
(a) be: (i) an *Australian government agency; or (ii) a *registered charity; or (b) be operated by: (i) an Australian government agency; or (ii) a registered charity |
none |
| 12.1.4 | a public art gallery | the public art gallery must:
(a) be: (i) an *Australian government agency; or (ii) a *registered charity; or (b) be operated by: (i) an Australian government agency; or (ii) a registered charity |
none |
| 12.1.5 | an institution consisting of a public library, public museum and public art gallery or of any 2 of them | the institution must:
(a) be: (i) an *Australian government agency; or (ii) a *registered charity; or (b) be operated by: (i) an Australian government agency; or (ii) a registered charity |
none |
This table sets out specific cultural recipients.
| Cultural organisations - Specific | ||
| Item | Fund, authority or institution | Special conditions |
| 12.2.1 | The Australiana Fund | none |
| . | ||
| 12.2.2 | Creative Partnerships Australia Ltd | the gift must be made after 8 November 1996 |
| . | ||
| 12.2.3 | The Ranfurly Library Service Incorporated | the gift must be made after 2 May 2006 |
| . | ||
| 12.2.4 | National Arboretum Canberra Fund | the gift must be made after 30 June 2013 |
| . | ||
| 12.2.5 | Sydney Chevra Kadisha | the gift must be made after 31 December 2017 and before 1 July 2022 |
| . | ||
| 12.2.6 | C E W Bean Foundation | the gift must be made after 30 June 2018 and before 1 July 2025 |
[ CCH Note: S 30-100(2) will be amended by No 2 of 2023, s 3 and Sch 1 item 4, by substituting " 1 July 2024 " for " 1 July 2022 " in table item 12.2.5, effective 1 April 2023.]
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