Income Tax (Transitional Provisions) 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  

SECTION 30-102   Fund, authorities and institutions taken to be endorsed  

30-102(1)    
The authorities and institutions listed in this table are taken to have been endorsed by the Commissioner of Taxation for the purposes of item 12A.1.1 of the table in section 30-102 of the Income Tax Assessment Act 1997 under paragraph 30-120(a) of that Act.

Item	Fund, authority or institution	Established under legislation of the following State or Territory
1	State Emergency Service	New South Wales
2	Country Fire Authority	Victoria
3	Victoria State Emergency Service	Victoria
4	Queensland Fire and Rescue Service	Queensland
5	State Emergency Service	Queensland
6	Fire and Emergency Services Authority of Western Australia	Western Australia
7	State Emergency Service South Australia	South Australia
8	Tasmania Fire Service	Tasmania
9	State Emergency Service	Tasmania
10	ACT Rural Fire Service	Australian Capital Territory
11	ACT State Emergency Service	Australian Capital Territory

30-102(2)    
The fund listed in this table is taken to have been endorsed by the Commissioner of Taxation for the purposes of item 12A.1.2 of section 30-102 of the Income Tax Assessment Act 1997 under paragraph 30-120(b) of that Act.

Item	Fund, authority or institution	Established under legislation of the following State or Territory
1	CFA & Brigades Donations Fund	Victoria

30-102(3)    
The funds, authorities and institutions referred to in subsections (1) and (2) are taken to have been endorsed on the day on which Schedule 7 to the Tax Laws Amendment (2010 Measures No. 4) Act 2010 commences.