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  

Sports and recreation

SECTION 30-90   30-90   Sports and recreation  


This table sets out specific sports and recreation recipients.


Sports and recreation - Specific
Item Fund, authority or institution Special conditions
10.2.1 the Australian Sports Foundation none
.
10.2.2 Girl Guides Australia none
.
10.2.3 an institution that is known as a State or Territory branch of Girl Guides Australia none
.
10.2.4 the Scout Association of Australia none
.
10.2.5 an institution that is known as a State or Territory branch of the Scout Association of Australia none
.
10.2.6 (Repealed by No 41 of 2011)
.
10.2.7 The Bradman Memorial Fund the gift must be made after 24 February 2001
.
10.2.8 Amy Gillett Foundation the gift must be made after 13 September 2007


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.