Income Tax Assessment Act 1997

Div 30 inserted by No 121 of 1997.

S 30-50(1) amended by No 110 of 2014, s 3 and Sch 5 items 100 and 101, by substituting the cells at table item 5.1.2 and 5.1.3, column headed " Special conditions - fund, authority or institution " , applicable to gifts made on or after 3 December 2012. The cells formerly read:

5.1.2 … the public institution or public fund must be: (a) an *Australian government agency; or (b) a *registered charity

5.1.3 … the public fund must be: (a) an *Australian government agency; or (b) a *registered charity

S 30-50(1) amended by No 169 of 2012, s 3 and Sch 2 item 10, by substituting the table, effective 3 December 2012. For transitional provision see note under s 30-20(1) . The table formerly read:

Defence - General
Item	Fund, authority or institution	Special conditions
5.1.1	the Commonwealth or a State	the gift must be made for purposes of defence
.
5.1.2	a public institution or public fund established and maintained for the comfort, recreation or welfare of members of the armed forces of any part of Her Majesty ' s dominions, or of any allied or other foreign force serving in association with Her Majesty ' s armed forces	none
.
5.1.3	a public fund established and maintained solely for providing money to reconstruct, or make critical repairs to, a particular war memorial that: (a) is located in Australia; and (b) commemorates events in a conflict in which Australia was involved, or people who are mainly Australians and who participated on Australia ' s behalf in a conflict; and (c) is a focus for public commemoration of the events or people mentioned in paragraph (b); and (d) is solely or mainly used for that public commemoration	the gift must be made within the 2 years beginning on the day on which: (a) the fund; or (b) if the fund is legally owned by an entity that is endorsed for the operation of the fund - the entity; is endorsed as a *deductible gift recipient under Subdivision 30-BA

S 30-50(1) amended by No 80 of 2006 , s 3 and Sch 11 item 5, by inserting table item 5.1.3, applicable to gifts made on or after 1 July 2006.

S 30-50(2) amended by No 85 of 2013, s 3 and Sch 4 item 14, by repealing table item 5.2.31, effective 1 July 2023. Table item 5.2.31 formerly read:

5.2.31

the Anzac Centenary Public Fund

the gift must be made after 30 November 2012 and before 1 May 2019

S 30-50(2) amended by No 14 of 2022, s 3 and Sch 3 item 2, by inserting table item 5.2.37, effective 1 April 2022.

S 30-50(2) amended by No 8 of 2022, s 3 and Sch 7 item 2, by inserting table item 5.2.36, effective 1 April 2022.

S 30-50(2) amended by No 127 of 2021, s 3 and Sch 3 item 54, by repealing table items 5.2.26, 5.2.28, 5.2.29, 5.2.30, 5.2.32 and 5.2.33, effective 1 January 2022. Table items 5.2.26, 5.2.28, 5.2.29, 5.2.30, 5.2.32 and 5.2.33 formerly read:

5.2.26	C E W Bean Foundation	the gift must be made after 14 November 2005 and before 15 November 2007
.
5.2.28	The Bathurst War Memorial Carillon Public Fund Trust	the gift must be made after 2 August 2007 and before 3 August 2009
.
5.2.29	AE 2 Commemorative Foundation Ltd	the gift must be made after 28 February 2008 and before 1 March 2010
.
5.2.30	Memorials Development Committee Ltd	the gift must be made after 4 September 2007 and before 1 July 2010
.
5.2.32	the Australian Peacekeeping Memorial Project Incorporated	the gift must be made after 31 December 2012 and before 1 January 2018
.
5.2.33	National Boer War Memorial Association Incorporated	the gift must be made after 31 December 2012 and before 1 January 2018

S 30-50(2) amended by No 79 of 2020, s 3 and Sch 5 item 3, by inserting table item 5.2.35, effective 1 October 2020.

S 30-50(2) amended by No 84 of 2018, s 3 and Sch 5 item 1, by inserting table item 5.2.34, effective 1 October 2018.

S 30-50(2) amended by No 70 of 2015, s 3 and Sch 5 item 1, by substituting " 1 January 2018 " for " 1 January 2015 " in table items 5.2.32 and 5.2.33, effective 26 June 2015.

S 30-50(2) amended by No 85 of 2013, s 3 and Sch 4 item 3, by inserting table items 5.2.31 to 5.2.33, effective 28 June 2013.

S 30-50(2) amended by No 41 of 2011, s 3 and Sch 5 item 51, by repealing table item 5.2.25, effective 1 July 2011. Table item 5.2.25 formerly read:

5.2.25

The Finding Sydney Foundation

the gift must be made after 26 August 2004 and before 1 July 2009

S 30-50(2) amended by No 41 of 2011, s 3 and Sch 5 item 42, by repealing table items 5.2.16, 5.2.24 and 5.2.27, effective 27 June 2011. Table items 5.2.16, 5.2.24 and 5.2.27 formerly read:

5.2.16	Bowral Vietnam Memorial Walk Trust Incorporated	the gift must be made after 15 August 2001 and before 16 August 2006
.
5.2.24	City of Onkaparinga Memorial Gardens Association Inc	the gift must be made after 28 April 2004 and before 1 July 2005
.
5.2.27	The Vietnam War Memorial of Victoria Incorporated	the gift must be made after 31 December 2004 and before 1 January 2006

S 30-50(2) amended by No 38 of 2008 , s 3 and Sch 6 items 3 and 4, by substituting " 1 July 2009 " for " 28 August 2007 " in table item 5.2.25 and inserting table items 5.2.29 and 5.2.30 at the end, effective 24 June 2008.

S 30-50(2) amended by No 164 of 2007 , s 3 and Sch 9 item 4, by inserting table item 5.2.28, effective 25 September 2007.

S 30-50(2) amended by No 164 of 2007 , s 3 and Sch 9 items 2 and 3, by substituting " 2009 " for " 2007 " in table item 5.2.1, applicable to gifts made on or after 1 July 2007.

S 30-50(2) amended by No 78 of 2007 , s 3 and Sch 5 item 1, by substituting " 28 August 2007 " for " 27 August 2006 " in table item 5.2.25, effective 21 June 2007.

S 30-50(2) amended by No 4 of 2007 , s 3 and Sch 1 item 3, by substituting " 16 August 2006 " for " 16 August 2005 " in table item 5.2.16, effective 19 February 2007.

S 30-50(2) amended by No 101 of 2006 , s 3 and Sch 3 item 12 (as amended by No 78 of 2007, s 3 and Sch 5 item 9), by repealing table items 5.2.1, 5.2.21 and 5.2.22, effective 1 January 2008. The table items formerly read:

5.2.1. ... the Shrine of Remembrance Restoration and Development Trust ... the gift must be made before 1 July 2009

5.2.21 ... Shrine of Remembrance Foundation ... the gift must be made after 2 July 2002 and before 1 July 2006

5.2.22 ... the Coolgardie Honour Roll Committee Fund ... the gift must be made after 1 June 2004 and before 2 June 2006

S 30-50(2) amended by No 13 of 2006, s 3 and Sch 5 items 2 and 3, by substituting " 1 July 2005 " for " 25 April 2005 " in table item 5.2.24 and inserting table items 5.2.26 and 5.2.27, effective 29 March 2006.

S 30-50(2) amended by No 23 of 2005, No 95 of 2004, No 101 of 2003, No 57 of 2002, No 168 of 2001, No 173 of 2000, No 114 of 2000, No 66 of 2000, No 94 of 1999, No 47 of 1998 and No 147 of 1997.

S 30-50 inserted by No 121 of 1997.

Archived:

S 30-50(2) (table items 5.2.2 to 5.2.10, 5.2.12 to 5.2.15, 5.2.17 to 5.2.20 and 5.2.23) repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 222, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .