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  

Welfare and rights

SECTION 30-45   Welfare and rights  

30-45(1)  


This table sets out general categories of welfare and rights recipients.


Welfare and rights - General
Item Fund, authority or institution Special conditions - fund, authority or institution Special conditions - gift
4.1.1 a *registered public benevolent institution none none
4.1.2 a public fund maintained for the purpose of providing money for:
(a) *registered public benevolent institutions; or
(b) the establishment of registered public benevolent institutions
the public fund must:
(a) have been established before 23 October 1963; and
(b) be:
  (i) a *registered charity; or
  (ii) operated by a registered
    charity
none
4.1.3 a public fund established and maintained for the purpose of relieving the necessitous circumstances of one or more individuals who are in Australia the public fund must:
(a) be an *Australian government agency; or
(b) be a *registered charity; or
(c) not be an *ACNC type of entity
none
4.1.4 a public fund that, when the gift is made, is on the register of *harm prevention charities kept under Subdivision 30-EA the public fund must be:
(a) a *registered charity; or
(b) operated by a registered charity
the gift must be made after 30 June 2003
4.1.5 a public fund (including a public fund established and maintained by a public benevolent institution) that is established and maintained solely for providing money for the relief (including relief by way of assistance to re-establish a community) of people in Australia in distress as a result of a disaster to which subsection 30-45A(1) or 30-46(1) applies the public fund must:
(a) be:
  (i) an *Australian government
    agency; or
  (ii) a *registered charity; or
(b) be operated by:
  (i) an Australian government
    agency; or
  (ii) a registered charity
see subsections 30-45A(4) and 30-46(2)
4.1.6 an institution whose principal activity is one or both of the following:
(a) providing short-term direct care to animals (but not only native wildlife) that have been lost or mistreated or are without owners;
(b) rehabilitating orphaned, sick or injured animals (but not only native wildlife) that have been lost or mistreated or are without owners
the institution must be a *registered charity none
4.1.7 an institution that would be a public benevolent institution, but for one or both of the following:
(a) it also promotes the prevention or the control of diseases in human beings (but not as a principal activity);
(b) it also promotes the prevention or the control of *behaviour that is harmful or abusive to human beings (but not as a principal activity)
the institution must be a *registered charity none

30-45(2)  


This table sets out specific welfare and rights recipients.


Welfare and rights - Specific
Item Fund, authority or institution Special conditions
4.2.1 Amnesty International Australia none
.
4.2.2 the Child Accident Prevention Foundation of Australia none
.
4.2.3 the National Foundation for Australian Women Limited none
.
4.2.4 the National Safety Council of Australia Limited none
.
4.2.5 United Way Australia the gift must be made after 25 April 2013
.
4.2.6 the Royal Society for the Prevention of Cruelty to Animals New South Wales none
.
4.2.7 the Royal Society for the Prevention of Cruelty to Animals (Victoria) Inc. none
.
4.2.8 Australian Neighbourhood Houses & Centres Association (ANHCA) Inc. the gift must be made after 30 June 2013
.
4.2.9 the Royal Society for the Prevention of Cruelty to Animals (South Australia) Incorporated none
.
4.2.10 the Royal Society for the Prevention of Cruelty to Animals, Western Australia none
.
4.2.11 Royal Society for the Prevention of Cruelty to Animals Tasmania none
.
4.2.12 the Society for the Prevention of Cruelty to Animals (Northern Territory) none
.
4.2.13 the Royal Society for the Prevention of Cruelty to Animals (A.C.T.) Incorporated none
.
4.2.14 RSPCA Australia none
.
4.2.15 the Australian Council of Social Service Incorporated the gift must be made after 30 June 2013
.
4.2.16 (Repealed by No 101 of 2006 )
.
4.2.17 (Repealed by No 101 of 2006 )
.
4.2.18 (Repealed by No 101 of 2006 )
.
4.2.19 Reconciliation Australia Limited the gift must be made after 6 December 2000
.
4.2.20 Royal Society for the Prevention of Cruelty to Animals, Queensland Incorporated the gift must be made after 22 December 1999
.
4.2.21 Crime Stoppers Western Australia Limited the gift must be made after 31 October 2002
.
4.2.22 New South Wales Crime Stoppers Limited the gift must be made after 31 October 2002
.
4.2.23 Crime Stoppers Tasmania the gift must be made after 28 November 2002
.
4.2.24 Crime Stoppers Queensland Limited the gift must be made after 23 January 2003
.
4.2.25 Crime Stoppers Australia Ltd the gift must be made after 4 June 2003
.
4.2.26 Alcohol Education and Rehabilitation Foundation Limited the gift must be made after 5 June 2003
.
4.2.27 Crime Stoppers South Australia Limited the gift must be made on or after 19 September 2003
.
4.2.28 International Social Service - Australian Branch the gift must be made after 17 March 2004
.
4.2.29 the Victorian Crime Stoppers Program the gift must be made after 22 April 2004
.
4.2.30 (Repealed by No 101 of 2006)
.
4.2.31 Crime Stoppers Northern Territory Program the gift must be made after 13 March 2005
.
4.2.31A ACT Region Crime Stoppers Limited the gift must be made after 12 February 2009
.
4.2.32 Kidsafe ACT (Inc.) the gift must be made after 2 August 2007
.
4.2.33 Kidsafe New South Wales (Inc.) the gift must be made after 2 August 2007
.
4.2.34 Kidsafe NT (Inc.) the gift must be made after 2 August 2007
.
4.2.35 Kidsafe Qld (Inc.) the gift must be made after 2 August 2007
.
4.2.36 Kidsafe SA Incorporated the gift must be made after 2 August 2007
.
4.2.37 Kidsafe Tasmania (Inc) the gift must be made after 2 August 2007
.
4.2.38 Kidsafe Vic (Inc.) the gift must be made after 2 August 2007
.
4.2.39 Kidsafe Western Australia (Inc) the gift must be made after 2 August 2007
.
4.2.40 Ian Thorpe ' s Fountain for youth Limited the gift must be made after 28 February 2008
.
4.2.41 (Repealed by No 118 of 2009)
.
4.2.42 National Congress of Australia ' s First Peoples Limited the gift must be made after 30 June 2013
.
4.2.43 2017 Bourke Street Fund Trust Account the gift must be made:
(a) after 20 January 2017; and
(b) before 21 January 2022
.
4.2.44 Victorian Pride Centre Ltd the gift must be made after 8 March 2018 and before 9 March 2023
.
4.2.45 Australian Volunteers Support Trust the gift must be made after 30 June 2019
.
4.2.46 Community Rebuilding Trust the gift must be made after 30 June 2019
.
4.2.47 Motherless Daughters Australia Limited the gift must be made after 30 June 2019 and before 1 July 2025


 

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