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  

Education

SECTION 30-25   Education  

30-25(1)  


This table sets out general categories of education recipients.


Education - General
Item Fund, authority or institution Special conditions - fund, authority or institution Special conditions - gift
2.1.1 a public university the public university must be:
(a) an *Australian government agency; or
(b) a *registered charity
none
.
2.1.2 a public fund for the establishment of a public university (a) the public fund must be:
    (i) an *Australian government
      agency; or
    (ii) a *registered charity; or
    (iii) operated by an Australian
      government agency or
      registered charity; and
(b) the public university must satisfy the special conditions set out in item 2.1.1
none
.
2.1.3 an institution that is a higher education provider within the meaning of the Higher Education Support Act 2003 the institution must be:
(a) an *Australian government agency; or
(b) a *registered charity
none
.
2.1.4 a residential educational institution affiliated under statutory provisions with a public university (a) the residential educational institution must be a *registered charity; and
(b) the public university must satisfy the special conditions set out in item 2.1.1
none
.
2.1.5 a residential educational institution established by the Commonwealth none none
.
2.1.6 a residential educational institution that is affiliated with an institution that is a higher education provider within the meaning of the Higher Education Support Act 2003 (a) the residential educational institution must be:
  (i) an *Australian government
    agency; or
  (ii) a *registered charity; and
(b) the higher education provider must satisfy the special conditions set out in item 2.1.3
none
.
2.1.7 an institution that the *Student Assistance Minister has determined to be a technical and further education institution under the Student Assistance Act 1973 the institution must be:
(a) an *Australian government agency; or
(b) a *registered charity
see section 30-30
.
2.1.8 a public fund established and maintained solely for the purpose of providing religious instruction in government schools in Australia the public fund must:
(a) be registered under the Australian Charities and Not-for-profits Commission Act 2012 ; or
(b) not be an *ACNC type of entity
none
.
2.1.9 a public fund established and maintained by a Roman Catholic archdiocesan or diocesan authority solely for the purpose of providing religious instruction in government schools in Australia the public fund must:
(a) be registered under the Australian Charities and Not-for-profits Commission Act 2012 ; or
(b) not be an *ACNC type of entity
none
.
2.1.9A a public fund established and maintained solely for the purpose of providing education in ethics:
(a) in government schools in Australia; and
(b) as an alternative to religious instruction, in accordance with *State law or *Territory law
the public fund must be:
(a) a *registered charity; or
(b) operated by a registered charity
none
.
2.1.10 a public fund established and maintained solely for providing money for the acquisition, construction or maintenance of a building used, or to be used, as a school or college by:
(a) a government; or
(b) a public authority; or
(c) a society or association which is carried on otherwise than for the purposes of profit or gain to the individual members of the society or association
the public fund must:
(a) be registered under the Australian Charities and Not-for-profits Commission Act 2012 ; or
(b) not be an *ACNC type of entity
none
.
2.1.11 a public fund established and maintained solely for providing money for the acquisition, construction or maintenance of a rural school hostel building to which section 30-35 applies the public fund must:
(a) be registered under the Australian Charities and Not-for-profits Commission Act 2012 ; or
(b) not be an *ACNC type of entity
none
.
2.1.12 a government school that:
(a) provides special education for students each of whom has a disability that is permanent or is likely to be permanent; and
(b) does not provide education for other students
none none
.
2.1.13 a public fund that is established and maintained solely for providing money for scholarships, bursaries or prizes to which section 30-37 applies the public fund must be:
(a) a *registered charity; or
(b) operated by a registered charity
none

30-25(2)  


This table sets out specific education recipients.


Education - Specific
Item Fund, authority or institution Special conditions
2.2.1 The Academy of the Social Sciences in Australia Incorporated none
.
2.2.2 the Australian Academy of Science none
.
2.2.3 the Australian Academy of the Humanities for the Advancement of Scholarship in Language, Literature, History, Philosophy and the Fine Arts none
.
2.2.4 the Australian Academy of Technological Sciences and Engineering Limited none
.
2.2.5 Aurora Education Foundation Limited the gift must be made after 30 June 2013
.
2.2.6 the Australian and New Zealand Association for the Advancement of Science none
.
2.2.7 (Repealed by No 49 of 2019)
.
2.2.8 the Life Education Centre none
.
2.2.9 a company that conducts life education programs under the auspices of the Life Education Centre if the company: the gift must be for the conduct of such programs
(a) is not carried on for the purposes of profit or gain to its individual members; and
(b) is prohibited by its *constitution from making any distribution of money or property to its members
.
2.2.10 the Council for Christian Education in Schools none
.
2.2.11 the Council for Jewish Education in Schools none
.
2.2.12 (Repealed by No 101 of 2006 )
.
2.2.13 the Lionel Murphy Foundation none
.
2.2.14 the Marcus Oldham Farm Management College see section 30-30
.
2.2.15 (Repealed by No 41 of 2011)
.
2.2.16 the Polly Farmer Foundation (Inc) none
.
2.2.17 The Australian Council of Christians and Jews the gift must be made after 6 December 1998
.
2.2.18 Sir William Tyree Foundation the gift must be made after 28 February 1999
.
2.2.19 (Repealed by No 41 of 2011)
.
2.2.20 Australian Nuffield Farming Scholars Association the gift must be made after 16 April 2001
.
2.2.21 Dymocks Children ' s Charities Limited the gift must be made after 4 January 2001
.
2.2.22 Australian Primary Principals Association Education Foundation the gift must be made after 1 October 2001
.
2.2.23 Commonwealth Study Conferences (Australia) Incorporated the gift must be made after 19 February 2001
.
2.2.24 Mt Eliza Graduate School of Business and Government Limited the gift must be made after 4 April 2000
.
2.2.25 Australian Human Rights Education Fund the gift must be made after 24 September 2001
.
2.2.26 Aboriginal Education Council (N.S.W.) Incorporated the gift must be made after 6 May 2002
.
2.2.27 General Sir John Monash Foundation the gift must be made after 16 June 2002
.
2.2.28 Australian-American Educational Foundation the gift must be made after 30 April 2003
.
2.2.29 The Australian Literacy and Numeracy Foundation Limited the gift must be made after 11 October 2002
.
2.2.30 The Constitution Education Fund the gift must be made after 20 June 2003
.
2.2.31 Country Education Foundation of Australia Limited the gift must be made on or after 20 August 2003
.
2.2.32 Clontarf Foundation the gift must be made after 30 August 2004
.
2.2.33 International Specialised Skills Institute Incorporated the gift must be made after 11 August 2005
.
2.2.34 Yachad Accelerated Learning Project Limited the gift must be made after 29 June 2005 and before 1 July 2015
.
2.2.35 (Repealed by No 155 of 2008)
2.2.36 The Spirit of Australia Foundation the gift must be made after 10 September 2007
2.2.37 The Royal Institution of Australia Incorporated the gift must be made after 16 April 2009
2.2.38 One Laptop per Child Australia Ltd the gift must be made after 26 May 2010 and before 1 July 2016
2.2.39 The Charlie Perkins Scholarship Trust the gift must be made after 1 August 2010
2.2.40 Roberta Sykes Indigenous Education Foundation the gift must be made after 1 August 2010
2.2.41 Teach for Australia the gift must be made after 31 December 2012
2.2.42 The Conversation Trust the gift must be made after 21 November 2012
2.2.43 Australian Schools Plus Ltd the gift must be made on or after 1 April 2014
2.2.44 Australian Science Innovations Incorporated the gift must be made on or after 1 January 2016
2.2.45 Smile Like Drake Foundation Limited the gift must be made after 8 March 2018 and before 9 March 2023
2.2.46 The Q Foundation Trust the gift must be made after 31 December 2017 and before 1 January 2023

30-25(3)  
(Repealed by No 155 of 2008)


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