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  

Cultural organisations

SECTION 30-100   Cultural organisations  

30-100(1)    


This 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 an institution or *Australian government agency whose principal purpose is the promotion of literature, music, a performing art, a visual art, a craft, design, film, video, television, radio, community arts, arts or languages of *Indigenous persons or movable cultural heritage the institution or Australian government agency must:
(a) if it is not an Australian government agency - be a *registered charity; and
(b) meet the requirements of section 30-130
the gift must be received by the gift fund (mentioned in section 30-130 ) of the institution or Australian government agency
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


30-100(2)    


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12.2.2 (Repealed by No 15 of 2023)  
.
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 2024
.
12.2.6 C E W Bean Foundation the gift must be made after 30 June 2018 and before 1 July 2025



View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.