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 a public fund that, when the gift is made, is on the register of *cultural organisations kept under Subdivision 30-F none none
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


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