Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 30 - Gifts or contributions  

Subdivision 30-B - Tables of recipients for deductible gifts  

International affairs

SECTION 30-80   International affairs  

30-80(1)    


This table sets out general categories of international affairs recipients.


International affairs - General
Item Fund, authority or institution Special conditions - fund, authority or institution Special conditions - gift
9.1.1 a public fund, institution or *Australian government agency whose principal purpose is delivering development or humanitarian assistance activities (or both):
(a) in a country covered by section 30-85 ; and
(b) in partnership with entities in the country, based on principles of cooperation, mutual respect and shared accountability
the public fund, institution or Australian government agency must:
(a) if it is a public fund - be operated by a *registered charity; and
(b) if it is an institution - be a registered charity; and
(c) if it is not a public fund - meet the requirements of section 30-130
if the gift is made to an institution or Australian government agency - the gift must be received by the gift fund (mentioned in section 30-130 ) of the institution or Australian government agency
9.1.2 a public fund established and maintained by a *registered public benevolent institution solely for providing money for the relief (including relief by way of assistance to re-establish a community) of people in a country other than:
(a) Australia; and
(b) a country declared by the *Foreign Affairs Minister to be a developing country;
who are in distress as a result of a disaster to which subsection 30-86(1) applies
none see subsection 30-86(4)


30-80(2)    


This table sets out specific international affairs recipients.


International affairs - Specific
Item Fund, authority or institution Special conditions
9.2.1 the Australian Institute of International Affairs none
.
9.2.2 (Repealed by No 127 of 2021)  
.
9.2.3 The Foundation for Development Cooperation Ltd none
.
9.2.4 Australian American Education Leadership Foundation Limited the gift must be made after 26 January 1998
.
9.2.5 Sydney Talmudical College Association Refugees Overseas Aid Fund the gift must be made after 29 January 1998
.
9.2.6 United Israel Appeal Refugee Relief Fund Limited the gift must be made after 29 January 1998
.
9.2.7 the Asia Society AustralAsia Centre the gift must be made after 6 December 1998
.
9.2.8 The Global Foundation the gift must be made after 2 November 1999
.
9.2.9 (Repealed by No 127 of 2021)  
.
9.2.10 Australia for UNHCR the gift must be made after 27 June 2007
.
9.2.11 The Australia Foundation in support of Human Rights Watch Limited the gift must be made after 30 June 2013
.
9.2.12 Lowy Institute for International Policy the gift must be made after 13 August 2003
.
9.2.13 (Repealed by No 127 of 2021)  
.
9.2.14 Make a Mark Australia Incorporated the gift must be made after 30 June 2013
9.2.15 (Repealed by No 8 of 2022)  
9.2.16 (Repealed by No 41 of 2011)  
9.2.17 (Repealed by No 127 of 2021)  
9.2.18 American Australian Association Limited the gift must be made after 13 November 2006
9.2.19 (Repealed by No 127 of 2021)  
9.2.20 (Repealed by No 41 of 2011)  
9.2.21 Diplomacy Training Program Limited the gift must be made after 16 April 2009
9.2.22 (Repealed by No 127 of 2021)  
9.2.23 (Repealed by No 11 of 2014)  
9.2.24 (Repealed by No 129 of 2011)  
9.2.25 Rhodes Trust in Australia the gift must be made after 21 October 2011
9.2.26 International Jewish Relief Limited the gift must be made on or after 1 January 2015
9.2.27 Cambridge Australia Scholarships Limited the gift must be made on or after 1 July 2021 and before 1 July 2026



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