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-G - Index to this Division  

SECTION 30-315   Index  

30-315(1)  
The table in this section gives you an index to this Division.

30-315(2)  


It tells you:
  • · each topic covered by this Division; and
  • · where in this Division you can find the detail about each topic.
    Note:

    In the last column there are many references in this form: item 2.2.1. These refer to items in the tables in Subdivision 30-B .


  • Index
    Topic Provision
      1A 2009 Victorian Bushfire Appeal Trust Account item 4.2.41
    .
    1AAA 2017 Bourke Street Fund Trust Account item 4.2.43
    .
      1AA Aboriginal Education Council (N.S.W.) Incorporated item 2.2.26
    .
      1 Academies - professional section 30-25
    .
      2 Academy of the Social Sciences in Australia Incorporated item 2.2.1
    .
      2AA (Repealed by No 101 of 2006 )
    .
      2AAA ACT Playgroups Association Incorporated item 8.2.9
    .
      2AAB ACT Region Crime Stoppers Limited item 4.2.31A
    .
      2AAC AE1 Inc item 9.2.9
    .
      2AB (Repealed by No 136 of 2010 )
    .
      2AC (Repealed by No 136 of 2010 )
    .
      2ACA AE 2 Commemorative Foundation Ltd item 5.2.29
    .
      2AD American Australian Association Limited item 9.2.18
    .
      2A (Repealed by No 101 of 2006 )
    .
      3 Amnesty International Australia item 4.2.1
    .
      3A Amy Gillett Foundation item 10.2.8
    .
      4 Ancillary funds item 2 of the table in section 30-15
    .
      4A Animal welfare item 4.1.6
    .
      5 Anzac Centenary Public Fund item 5.2.31
    .
      6 Approved research institutes item 3.1.1
    .
      7 Armed forces, auxiliaries item 5.1.2
    .
      8 Artbank item 5 of the table in section 30-15
    .
      9 Art galleries items 12.1.4 and 12.1.5; item 4 of the table in section 30-15
    .
      9AA Asia Society AustralAsia Centre item 9.2.7
    .
      9AAA Aurora Education Foundation Limited item 2.2.5
    .
      9AB Australasian College for Emergency Medicine item 1.2.18
    .
      9AC Australasian College of Dermatologists item 1.2.20
    .
      9A Australia for UNHCR item 9.2.10
    .
      9B Australia Foundation in support of Human Rights Watch Limited item 9.2.11
    .
      10 Australian Academy of Science item 2.2.2
    .
      11 Australian Academy of Technological Sciences and Engineering Limited item 2.2.4
    .
      12 Australian Academy of the Humanities for the Advancement of Scholarship in Language, Literature, History, Philosophy and the Fine Arts item 2.2.3
    .
      13 (Repealed by No 57 of 2002)
    .
      13A Australian American Education Leadership Foundation Limited item 9.2.4
    .
      14 Australiana Fund item 12.2.1; item 4 of the table in section 30-15
    .
      15 Australian and New Zealand Association for the Advancement of Science item 2.2.6
    .
      16 Australian and New Zealand College of Anaesthetists item 1.2.13
    .
      17 Australian Antarctic Territory, payment to Commonwealth for research item 3.2.3
    .
      17AAA Australian Breastfeeding Association item 8.2.3
    .
      17AA Australian Business Arts Foundation Ltd. item 12.2.2
    .
      17A Australian Business Register section 30-229
    .
      17B Australian Business Week Limited item 7.2.5
    .
      18 (Repealed by No 101 of 2006 )
    .
      19 (Repealed by No 41 of 2011)
    .
      20 Australian Conservation Foundation Incorporated item 6.2.1
    .
      20AA (Repealed by No 41 of 2011)
    .
      20A Australian Council of Christians and Jews item 2.2.17
    .
      20B (Repealed by No 101 of 2006 )
    .
      21 Australian Council of Social Service Incorporated item 4.2.15
    .
      21A Australian Human Rights Education Fund item 2.2.25
    .
      22 Australian Institute of International Affairs item 9.2.1
    .
      23 Australian Ireland Fund item 2.2.7
    .
      23A (Repealed by No 101 of 2006 )
    .
      24 Australian Neighbourhood Houses & Centres Association (ANHCA) Inc. item 4.2.8
    .
      24A Australian Nuffield Farming Scholars Association item 2.2.20
    .
      24B Australian Peacekeeping Memorial Project Incorporated item 5.2.32
    .
      25 (Repealed by No 41 of 2011)
    .
      25A Australian Primary Principals Association Education Foundation item 2.2.22
    .
      25B Australian Schools Plus Ltd item 2.2.43
    .
    26 Australian Science Innovations Incorporated item 2.2.44
    .
      25C (Repealed by No 41 of 2011)
    .
      26 (Repealed by No 41 of 2011)
    .
      27 Australian Sports Foundation item 10.2.1
    .
      27AAA (Repealed by No 11 of 2014)
    .
      27AA Bathurst War Memorial Carillon Public Fund Trust item 5.2.28
    .
      27A (Repealed by No 129 of 2011)
    .
      28 (Repealed by No 101 of 2006 )
    .
      28AAA (Repealed by No 41 of 2011)
    .
      28AA Bradman Memorial Fund item 10.2.7
    .
      28A (Repealed by No 41 of 2011)
    .
      28ABA Bunbury Diocese Cathedral Rebuilding Fund item 13.2.14A
    .
    28AC Cambridge Australia Scholarships Limited item 9.2.27
    .
      28AB (Repealed by No 41 of 2011)
    .
      28B (Repealed by No 101 of 2006 )
    .
      29 Cancer Australia item 1.2.19
    .
      29A Centre For Entrepreneurial Research and Innovation Limited item 3.2.15
    .
      30 Centre for Independent Studies item 3.2.1
    .
      30AA C E W Bean Foundation item 5.2.26
    .
      30A Charlie Perkins Scholarship Trust item 2.2.39
    .
      30B Chifley Research Centre Limited item 3.2.8
    .
      31 Child Accident Prevention Foundation of Australia item 4.2.2
    .
      31AA (Repealed by No 129 of 2011)
    .
      31A (Repealed by No 41 of 2011)
    .
      31B Clontarf Foundation item 2.2.32
    .
      32 (Repealed by No 101 of 2006 )
    .
      33 College buildings item 2.1.10
    .
      34 College of Intensive Care Medicine of Australia and New Zealand item 1.2.21
    .
      34 (Repealed by No 41 of 2011)
    .
      34AA Commonwealth Study Conferences (Australia) Incorporated item 2.2.23
    .
      34A (Repealed by No 101 of 2006 )
    .
      35 Conditional gifts section 30-220
    .
      36 Connellan Airways Trust item 11.2.1
    .
      37 Conservation bodies section 30-55
    .
      38 Conversation Trust item 2.2.42
    .
      38A (Repealed by No 101 of 2006)
    .
      39 Council for Christian Education in Schools item 2.2.10
    .
      39A Council for Jewish Community Security item 13.2.1
    .
      40 Council for Jewish Education in Schools item 2.2.11
    .
      40A Country Education Foundation of Australia Limited item 2.2.31
    .
      40AA (Repealed by No 136 of 2010 )
    .
      40B Crime Stoppers South Australia Limited item 4.2.27
    .
      40C Crime Stoppers Northern Territory Program item 4.2.31
    .
      41 (Repealed by No 12 of 2012)
    .
      42 Cultural organisations section 30-100
    .
      43 Cultural organisations, register of Subdivision 30-F
    .
      44 Defence organisations section 30-50
    .
      44AAAA Diamond Jubilee Trust Australia item 9.2.2
    .
      44AAA Diplomacy Training Program Limited item 9.2.21
    .
      44AA Disaster relief - public fund for relief of people in Australia item 4.1.5
    .
      44AB Disaster relief - public fund for relief of people in developing countries item 9.1.1
    .
      44AC Disaster relief - public fund for relief of people in developed countries item 9.1.2
    .
      44A Diseases - charitable institutions whose principal activity is to promote the prevention or the control of diseases in human beings items 1.1.6 and 4.1.7
    .
      45 Diseases - institutions researching causes, prevention or cure items 1.1.4 and 1.1.5
    .
      45AAA Don Chipp Foundation Ltd item 3.2.9
    .
      45AA (Repealed by No 41 of 2011)
    .
      45A Dymocks Children ' s Charities Limited item 2.2.21
      45B East African Fund item 9.2.15
    .
      46 Education - education bodies section 30-25
    .
      46AA Education - public fund for scholarships, bursaries and prizes item 2.1.13
    .
      46A Endorsement as a deductible gift recipient Subdivision 30-BA
    .
      47 Environmental organisations section 30-55
    .
      48 Environmental organisations, register of Subdivision 30-E
    .
    48AAA Ethics Centre Limited item 3.2.14
    .
      48AA Ethics education section 30-25
    .
      48A Family and child mediation and counselling item 8.1.1
    .
      49 Family organisations section 30-70
    .
      49A (Repealed by No 41 of 2011)
    .
      49B Fire and emergency services section 30-102
    .
      49C (Repealed by No 136 of 2010 )
    .
      50 Foundation for Development Cooperation Ltd item 9.2.3
    .
      50A (Repealed by No 41 of 2011)
    .
      50B Foundation for Rural and Regional Renewal Public Fund item 13.2.2
    .
      50C Foundation for Young Australians item 11.2.8
    .
      50D (Repealed by No 101 of 2006)
    .
      51 Friends of the Duke of Edinburgh ' s Award in Australia Incorporated item 11.2.2
    .
      51AA Fund-raising events - contributions items 7 and 8 of the table in section 30-15
    .
      51A General Sir John Monash Foundation item 2.2.27
    .
      52 Global Foundation item 9.2.8
    .
    52A Grattan Institute item 3.2.11
    .
      53 Greening Australia Limited item 6.2.2
    .
      53AA Green Institute Limited item 3.2.12
    .
      53A Girl Guides Australia items 10.2.2 and 10.2.3
    .
      53B Harm prevention charities items 4.1.4 and 4.1.7
    .
      54 Health organisations section 30-20
    .
      55 (Repealed by No 160 of 2005)
    .
      56 Heritage properties item 6 of the table in section 30-15
    .
      56A (Repealed by No 155 of 2008)
    .
      57 Higher education institutions item 2.1.3
    .
      58 Hospitals items 1.1.1, 1.1.2 and 1.1.3
    .
      59 (Repealed by No 101 of 2006 )
    .
      60 Ian Clunies Ross Memorial Foundation item 3.2.2
    .
      60A (Repealed by No 41 of 2011)
    .
      61 (Repealed by No 41 of 2011)
    .
      62 Industry, trade and design section 30-65
    .
      63 International affairs section 30-80
    .
      63AA International Jewish Relief Limited item 9.2.26
    .
      63A International Social Service - Australian Branch item 4.2.28
    .
      63B International Specialised Skills Institute Incorporated item 2.2.33
    .
      64 Joint ownership of property section 30-225
    .
      64A Kidsafe items 4.2.32 to 4.2.39 (inclusive)
    .
      64A (Repealed by No 101 of 2006 )
    .
      65 Landcare Australia Limited item 6.2.3
    .
      65AA Layne Beachley - Aim for the Stars Foundation Limited item 13.2.4
    .
      65A Leeuwin Ocean Adventure Foundation Limited item 13.2.3A
    .
      66 Libraries items 12.1.2 and 12.1.5; item 4 of the table in section 30-15
    .
      67 Life Education Centre items 2.2.8 and 2.2.9
    .
      67A Lingiari Policy Centre item 3.2.10
    .
      67A (Repealed by No 101 of 2006 )
    .
      68 Lionel Murphy Foundation item 2.2.13
    .
      68AA Lord Somers Camp and Power House item 13.2.7
    .
      68AB Lowy Institute for International Policy item 9.2.12
    .
      68A (Repealed by No 101 of 2006 )
    .
      68B Make a Mark Australia Incorporated item 9.2.14
    .
      69 Marcus Oldham Farm Management College item 2.2.14
    .
      70 Marriage education organisations item 8.1.1
    .
      70AA Mary MacKillop Canonisation Gift Fund item 13.2.18
      70A Mawson ' s Huts Foundation Limited item 6.2.23
      71 Medical colleges section 30-20
      72 Medical research section 30-20
    72AAA Melbourne Korean War Memorial Committee Incorporated item 5.2.34
      72AA Memorials Development Committee Ltd item 5.2.30
      72A Menzies Research Centre Public Fund item 3.2.4
      72B Minderoo Foundation Trust item 13.2.21
    .
      72BB (Repealed by No 101 of 2006 )
    .
      72C Mt Eliza Graduate School of Business and Government Limited item 2.2.24
    .
      73 Museums items 12.1.3 and 12.1.5; item 4 of the table in section 30-15
    .
      73AAAA National Apology Foundation Ltd item 13.2.22
    .
      73AAA National Arboretum Canberra Fund item 12.2.4
    .
      73AA National Boer War Memorial Association Incorporated item 5.2.33
    .
      73A (Repealed by No 129 of 2011)
    .
      73B National Congress of Australia ' s First Peoples Limited item 4.2.42
    .
      74 National Foundation for Australian Women Limited item 4.2.3
    .
      74A (Repealed by No 101 of 2006 )
    .
      75 National Parks associations section 30-55
    .
      75A (Repealed by No 101 of 2006)
    .
      76 National Safety Council of Australia Limited item 4.2.4
    .
      77 National Trust bodies section 30-55; item 6 of the table in section 30-15
    .
      77A Nature Foundation SA Incorporated item 6.2.9
    .
      78 Nature organisations section 30-55
    .
      79 Necessitous circumstances - funds for relief of item 4.1.3
    .
      80 New South Wales College of Nursing item 1.2.5
    .
      81 (Repealed by No 41 of 2011)
    .
      81A One Laptop per Child Australia Ltd item 2.2.38
    .
      82 Overseas relief funds item 9.1.1
    .
      82A Page Research Centre Limited item 3.2.7
    .
      83 (Repealed by No 41 of 2011)
    .
      84 People in need, fund for item 4.1.3
    .
      85 Philanthropic trusts section 30-95
    .
      85A Philanthropy Australia Inc. item 13.2.19
    .
      86 Playford Memorial Trust item 11.2.4
    .
      86A Playgroup Association Northern Territory Incorporated item 8.2.8
    .
      86AA Playgroup Australia Limited item 8.2.12
    .
      86B Playgroup NSW (Inc) item 8.2.4
    .
      86C Playgroup Queensland Ltd item 8.2.6
    .
      86CA Playgroup SA Inc item 8.2.11
    .
      86D Playgroup Tasmania Inc item 8.2.7
    .
      86DA Playgroup Victoria Inc. item 8.2.10
    .
      86E Playgroup WA (Inc) item 8.2.5
    .
      86F (Repealed by No 41 of 2011)
    .
      87 Political parties and independent candidates and members Subdivision 30-DA
    .
      88 Polly Farmer Foundation (Inc) item 2.2.16
    .
      89 Prevention of cruelty to animals section 30-45
    .
      89A Prince ' s Charities Australia Limited item 13.2.20
    .
      90 Productivity section 30-65
    .
      91 (Repealed by No 41 of 2011)
    .
      92 Property, rules for valuing gifts section 30-15 and Subdivision 30-C
    .
      92A Public ambulance services items 1.1.7 and 1.1.8
    .
      93 Public benevolent institutions items 4.1.1, 4.1.2 and 4.1.7
    .
      94 PWR Melbourne 2009 Limited item 13.2.17
    .
      94AA (Repealed by No 136 of 2010 )
    .
      94AB Ranfurly Library Service Incorporated item 12.2.3
    .
      94A Receipts for gifts Subdivision 30-CA
    .
      94B Reconciliation Australia Limited item 4.2.19
    .
      95 Religious instruction/education section 30-25
    .
      95A Research Australia Limited item 3.2.6
    .
      96 Research institutions items 1.1.4 and 1.1.5
    .
      97 Residential education institutions section 30-25
    .
      97AAAA (Repealed by No 101 of 2006)
    .
      97AAA Rhodes Trust in Australia item 9.2.25
    .
      97AA Roberta Sykes Indigenous Education Foundation item 2.2.40
    .
      97A Royal Australian and New Zealand College of Obstetricians and Gynaecologists item 1.2.1
    .
    97B Royal Australian and New Zealand College of Ophthalmologists item 1.2.22
    .
      98 Royal Australian and New Zealand College of Psychiatrists item 1.2.6
    .
      98A Royal Australian and New Zealand College of Radiologists item 1.2.4
    .
      99 Royal Australian College of General Practitioners item 1.2.7
    .
    100 Royal Australasian College of Physicians item 1.2.8
    .
    101 Royal Australasian College of Surgeons item 1.2.9
    .
    102 Royal College of Nursing, Australia item 1.2.12
    .
    103 Royal College of Pathologists of Australasia item 1.2.10
    .
    103A Royal Institution of Australia Incorporated item 2.2.37
    .
    104 Royal Societies for the Prevention of Cruelty to Animals section 30-45
    .
    104A (Repealed by No 101 of 2006 )
    .
    104B RSL Foundation item 5.2.11
    .
    104C (Repealed by No 101 of 2006 )
    .
    105 Rural school hostel buildings item 2.1.11
    .
    105A (Repealed by No 101 of 2006)
    .
    105B (Repealed by No 41 of 2011)
    .
    106 (Repealed by No 101 of 2006 )
    .
    107 School building funds item 2.1.10
    .
    108 Schools section 30-25
    .
    109 Scouts items 10.2.4 and 10.2.5
    .
    110 Sichuan Earthquake Surviving Children ' s Education Fund item 9.2.22
    .
    110AA (Repealed by No 101 of 2006)
    .
    110A Sir Earl Page Memorial Trust item 3.2.5
    .
    110B (Repealed by No 101 of 2006 )
    .
    111 Sir Robert Menzies Memorial Trust Foundation Limited item 11.2.5
    .
    111A Sir William Tyree Foundation item 2.2.18
    .
    111AAA Social Traders Ltd item 13.2.5
    .
    111AA Social Ventures Australia Limited item 13.2.16
    .
    111B SouthCare Helicopter Fund item 1.2.14
    .
    111C Spirit of Australia Foundation item 2.2.36
    .
    112 Sports and recreation section 30-90
    .
    112AA Spreading deductions over income years Subdivision 30-DB
    .
    112AB (Repealed by No 136 of 2010 )
    .
    112AC (Repealed by No 136 of 2010 )
    .
    112AD (Repealed by No 136 of 2010 )
    .
    112AE (Repealed by No 136 of 2010 )
    .
    112AF St George ' s Cathedral Restoration Fund item 13.2.8
    .
    112AFA (Repealed by No 41 of 2011)
    .
    112AG (Repealed by No 41 of 2011)
    .
    112A (Repealed by No 101 of 2006 )
    .
    112B (Repealed by No 101 of 2006 )
    .
    112BA (Repealed by No 41 of 2011)
    .
    112C Sydney Talmudical College Association Refugees Overseas Aid Fund item 9.2.5
    .
    112D (Repealed by No 101 of 2006 )
    .
    112E (Repealed by No 136 of 2010 )
    .
    113 Tasmanian Conservation Trust Incorporated item 6.2.11
    .
    114 Taxation incentives for the Arts scheme items 4 and 5 of the table in section 30-15
    .
    114A Teach for Australia item 2.2.41
    .
    115 Technical and further education institution item 2.1.7
    .
    116 Tertiary education/TAFE section 30-25
    .
    116A Trust for Nature (Victoria) item 6.2.6
    .
    117 Trusts - ancillary item 2 of the table in section 30-15
    .
    118 Trusts - philanthropic section 30-95
    .
    118AA (Repealed by No 101 of 2006 )
    .
    118A United Israel Appeal Refugee Relief Fund Limited item 9.2.6
    .
    118B United States Studies Centre item 3.2.13
    .
    118C United Way Australia item 4.2.5
    .
    119 Universities - general section 30-25
    .
    120 Universities - research section 30-40
    .
    120A Valuations by Commissioner section 30-212
    .
    121 Valuers section 30-210
    .
    121A Victorian Crime Stoppers Program item 4.2.29
    .
    121B (Repealed by No 136 of 2010 )
    .
    121C (Repealed by No 41 of 2011)
    .
    122 Visy Cares item 11.2.9
    .
    122A (Repealed by No 78 of 2007 )
    .
    123 War Memorials section 30-50
    .
    123A (Repealed by No 101 of 2006 )
    .
    124 Welfare and rights section 30-45
    .
    124A WHEELCHAIRS FOR KIDS Incorporated item 9.2.19
    .
    125 Winston Churchill Memorial Trust item 11.2.7
    .
    126 WorldSkills Australia item 7.2.3
    .
    127 World Wide Fund for Nature Australia item 6.2.22
    .
    127AA (Repealed by No 41 of 2011)
    .
    127A Xanana Vocational Education Trust item 9.2.17
    .
    127B Yachad Accelerated Learning Project Limited item 2.2.34
    .
    128 Young Endeavour Youth Scheme Public Fund item 13.2.3


    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.