Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)

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