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  

Health

SECTION 30-20   Health  

30-20(1)  


This table sets out general categories of health recipients.


Health - General
Item Fund, authority or institution Special conditions - fund, authority or institution Special conditions - gift
1.1.1 a public hospital the public hospital must be: none
(a) an *Australian government agency; or
(b) a *registered charity
1.1.2 a hospital carried on by a society or association the society or association must be a *registered charity none
1.1.3 a public fund maintained for: (a) the public fund must have been established before 23 October 1963; and none
(a) the purpose of providing money for hospitals covered by item 1.1.1 or 1.1.2; or
(b) the establishment of such hospitals (b) the public fund must:
(i) be registered under the Australian Charities and Not-for-profits Commission Act 2012 ; or
(ii) not be an *ACNC type of entity; and
(c) the hospitals must satisfy the special conditions set out in item 1.1.1 or 1.1.2 (as applicable)
1.1.4 a public authority engaged in research into the causes, prevention or cure of disease in human beings, animals or plants the public authority must be: the gift must be made for such research
(a) an *Australian government agency; or
(b) a *registered charity
1.1.5 a public institution engaged solely in research into the causes, prevention or cure of disease in human beings, animals or plants the public institution must be: none
(a) an *Australian government agency; or
(b) a *registered charity
1.1.6 a *registered health promotion charity none none
1.1.7 a public ambulance service the public ambulance service must be: none
(a) an *Australian government agency; or
(b) a *registered charity
1.1.8 a public fund established and maintained for the purpose of providing money for public ambulance services covered by item 1.1.7 (a) the public fund must: none
(i) be registered under the Australian Charities and Not-for-profits Commission Act 2012 ; or
(ii) not be an *ACNC type of entity; and
(b) the public ambulance services must satisfy the special conditions set out in item 1.1.7

30-20(2)  


This table sets out specific health recipients.


Health - Specific
Item Fund, authority or institution Special conditions
1.2.1 The Royal Australian and New Zealand College of Obstetricians and Gynaecologists none
.
1.2.2 (Repealed by No 41 of 2011)
.
1.2.3 (Repealed by No 41 of 2011)
.
1.2.4 The Royal Australian and New Zealand College of Radiologists the gift must be made for education or research in medical knowledge or science
.
1.2.5 the New South Wales College of Nursing none
.
1.2.6 the Royal Australian and New Zealand College of Psychiatrists none
.
1.2.7 the Royal Australian College of General Practitioners the gift must be made for education or research in medical knowledge or science
.
1.2.8 the Royal Australasian College of Physicians none
.
1.2.9 the Royal Australasian College of Surgeons none
.
1.2.10 the Royal College of Pathologists of Australasia the gift must be made for education or research in medical knowledge or science
.
1.2.11 (Repealed by No 41 of 2011)
.
1.2.12 the Royal College of Nursing, Australia none
.
1.2.13 the Australian and New Zealand College of Anaesthetists none
.
1.2.14 SouthCare Helicopter Fund the gift must be made after 11 September 2000
.
1.2.15 (Repealed by No 41 of 2011)
.
1.2.16 (Repealed by No 129 of 2011)
.
1.2.17 (Repealed by No 129 of 2011)
.
1.2.18 The Australasian College for Emergency Medicine the gift must be made after 2 February 2009
.
1.2.19 Cancer Australia the gift must be made:
(a) after 8 June 2011; and
(b) for improving outcomes for Australians affected by breast cancer
.
1.2.20 The Australasian College of Dermatologists the gift must be made for education or research in medical knowledge or science
.
1.2.21 College of Intensive Care Medicine of Australia and New Zealand the gift must be made for education or research in medical knowledge or science
.
1.2.22 The Royal Australian and New Zealand College of Ophthalmologists the gift must be made for education or research in medical knowledge or science


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