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  

The family

SECTION 30-70   The family  

30-70(1)  


This table sets out general categories of family recipients.


The family - General
Item Fund, authority or institution Special conditions - fund, authority or institution Special conditions - gift
8.1.1 a public fund established and maintained:
(a) by a *non-profit company to which section 30-75 applies; and
(b) solely for the purpose of providing money to be used in giving or providing marriage education under the Marriage Act 1961 to individuals in Australia
the public fund must be:
(a) a *registered charity; or
(b) operated by a registered charity
none
8.1.2 a public fund that is established and maintained:
(a) by a *non-profit company which receives funding from the Commonwealth to provide family counselling or family dispute resolution within the meaning of the Family Law Act 1975 ; and
(b) solely for the purpose of providing money to be used in providing family counselling or family dispute resolution within the meaning of the Family Law Act 1975 to individuals in Australia
the public fund must be:
(a) a *registered charity; or
(b) operated by a registered charity
none

30-70(2)  


This table sets out specific family recipients.


The family - Specific
Item Fund, authority or institution Special conditions
8.2.1 (Repealed by No 101 of 2006 )
.
8.2.2 (Repealed by No 101 of 2006 )
.
8.2.3 Australian Breastfeeding Association the gift must be made after 31 July 2001
.
8.2.4 Playgroup NSW (Inc). the gift must be made after 14 April 2005
.
8.2.5 Playgroup WA (Inc) the gift must be made after 13 March 2005
.
8.2.6 Playgroup Queensland Ltd the gift must be made after 14 April 2005
.
8.2.7 Playgroup Tasmania Inc. the gift must be made after 14 April 2005
.
8.2.8 Playgroup Association Northern Territory Incorporated the gift must be made after 24 May 2005
.
8.2.9 ACT Playgroups Association Incorporated the gift must be made after 14 April 2005
8.2.10 Playgroup Victoria Inc. the gift must be made after 23 February 2006
8.2.11 Playgroup SA Inc the gift must be made after 5 August 2006
.
8.2.12 Playgroup Australia Limited the gift must be made after 2 August 2006


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