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10.2.6 (Repealed by No 41 of 2011)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
.
10.2.9 Australian Sports Foundation Charitable Fund the gift must be made after 30 June 2018 and before 1 July 2023


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