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  

Fire and emergency services

SECTION 30-102   30-102   Fire and emergency services  


This table sets out general categories of fire and emergency services recipients.


Fire and emergency services - General
Item Fund, authority or institution Special conditions
12A.1.1 an *Australian government agency that has statutory responsibility for the coordination of volunteer fire brigades or State Emergency Services the gift or contribution must be made for the purposes of supporting the coordination of volunteer fire brigades or State Emergency Services
12A.1.2 a public fund which satisfies all of the following requirements:
(a) the fund is established and maintained by an *Australian government agency covered by item 12A.1.1;
(b) the fund is established and maintained solely for the purpose of supporting the volunteer based emergency service activities of non-profit entities or of Australian government agencies;
(c) the principal activity of the entities mentioned in paragraph (b) is the provision of volunteer based emergency services that are regulated by a * State law or a * Territory law
none
12A.1.3 a public fund which satisfies all of the following requirements:
(a) the fund is established and maintained by a *registered charity or an *Australian government agency;
(b) the principal activity of the entity is the provision of volunteer based emergency services that are regulated by a * State law or a * Territory law;
(c) the fund is established and maintained solely for the purpose of supporting the volunteer based emergency service activities of the entity
none


 

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.