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.




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