Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 (169 of 2012)
Schedule 2 References to charities etc.
Part 1 Deductible gift recipients
Income Tax Assessment Act 1997
15 Subsection 30-100(1) (table)
Repeal the table, substitute:
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Cultural organisations - General |
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Item |
Fund, authority or institution |
Special conditions - fund, authority or institution |
Special conditions - gift |
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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 |
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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 |
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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 |
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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 |
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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 |