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  

Defence

SECTION 30-50   Defence  

30-50(1)  


This table sets out general categories of defence recipients.


Defence - General
Item Fund, authority or institution Special conditions - fund, authority or institution Special conditions - gift
5.1.1 the Commonwealth or a State none the gift must be made for purposes of defence
5.1.2 a public institution or public fund established and maintained for the comfort, recreation or welfare of members of:
(a) the armed forces of any part of Her Majesty ' s dominions; or
(b) any allied or other foreign force serving in association with Her Majesty ' s armed forces
the public institution or public fund must be:
(a) an *Australian government agency; or
(b) a *registered charity; or
(c) in the case of a public fund - operated by an Australian government agency or registered charity
none
5.1.3 a public fund established and maintained solely for providing money to reconstruct, or make critical repairs to, a particular war memorial that:
(a) is located in Australia; and
(b) commemorates events in a conflict in which Australia was involved, or people who are mainly Australians and who participated on Australia ' s behalf in a conflict; and
(c) is a focus for public commemoration of the events or people mentioned in paragraph (b); and
(d) is solely or mainly used for that public commemoration
the public fund must be:
(a) an *Australian government agency; or
(b) a *registered charity; or
(c) operated by an Australian government agency or registered charity
the gift must be made within the 2 years beginning on the day on which:
(a) the fund; or
(b) if the fund is legally owned by an entity that is endorsed for the operation of the fund - the entity;
is endorsed as a *deductible gift recipient under Subdivision 30-BA

30-50(2)  


This table sets out specific defence recipients.


Defence - Specific
Item Fund, authority or institution Special conditions
5.2.1 (Repealed by No 101 of 2006 )
.
5.2.2 to 5.2.10 (Repealed by No 101 of 2006 )
.
5.2.11 The RSL Foundation the gift must be made after 20 September 2000
.
5.2.12 to 5.2.15 (Repealed by No 101 of 2006 )
.
5.2.16 (Repealed by No 41 of 2011)
.
5.2.17 to 5.2.20 (Repealed by No 101 of 2006 )
.
5.2.21 (Repealed by No 101 of 2006)
.
5.2.22 (Repealed by No 101 of 2006)
.
5.2.23 (Repealed by No 101 of 2006 )
.
5.2.24 (Repealed by No 41 of 2011)
.
5.2.25 (Repealed by No 41 of 2011)
.
5.2.26 C E W Bean Foundation the gift must be made after 14 November 2005 and before 15 November 2007
.
5.2.27 (Repealed by No 41 of 2011)
.
5.2.28 The Bathurst War Memorial Carillon Public Fund Trust the gift must be made after 2 August 2007 and before 3 August 2009
.
5.2.29 AE 2 Commemorative Foundation Ltd the gift must be made after 28 February 2008 and before 1 March 2010
.
5.2.30 Memorials Development Committee Ltd the gift must be made after 4 September 2007 and before 1 July 2010
.
5.2.31 the Anzac Centenary Public Fund the gift must be made after 30 November 2012 and before 1 May 2019
.
5.2.32 the Australian Peacekeeping Memorial Project Incorporated the gift must be made after 31 December 2012 and before 1 January 2018
.
5.2.33 National Boer War Memorial Association Incorporated the gift must be made after 31 December 2012 and before 1 January 2018
5.2.34 Melbourne Korean War Memorial Committee Incorporated the gift must be made after 31 December 2017 and before 1 January 2020
5.2.35 The Headstone Project (Tas) Inc. the gift must be made after 30 June 2019 and before 1 July 2025


 

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