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  

International affairs

SECTION 30-80   International affairs  

30-80(1)  


This table sets out general categories of international affairs recipients.


International affairs - General
Item Fund, authority or institution Special conditions - fund, authority or institution Special conditions - gift
9.1.1 a public fund declared by the Minister to be a developing country relief fund under section 30-85 the public fund must be:
(a) a *registered charity; or
(b) operated by a registered charity
see section 30-85
9.1.2 a public fund established and maintained by a *registered public benevolent institution solely for providing money for the relief (including relief by way of assistance to re-establish a community) of people in a country other than:
(a) Australia; and
(b) a country declared by the *Foreign Affairs Minister to be a developing country;
who are in distress as a result of a disaster to which subsection 30-86(1) applies
none see subsection 30-86(4)

30-80(2)  


This table sets out specific international affairs recipients.


International affairs - Specific
Item Fund, authority or institution Special conditions
9.2.1 the Australian Institute of International Affairs none
.
9.2.2 The Diamond Jubilee Trust Australia the gift must be made after 31 October 2012 and before 1 July 2015
.
9.2.3 The Foundation for Development Cooperation Ltd none
.
9.2.4 Australian American Education Leadership Foundation Limited the gift must be made after 26 January 1998
.
9.2.5 Sydney Talmudical College Association Refugees Overseas Aid Fund the gift must be made after 29 January 1998
.
9.2.6 United Israel Appeal Refugee Relief Fund Limited the gift must be made after 29 January 1998
.
9.2.7 the Asia Society AustralAsia Centre the gift must be made after 6 December 1998
.
9.2.8 The Global Foundation the gift must be made after 2 November 1999
.
9.2.9 AE1 Inc the gift must be made after 25 September 2011 and before 26 September 2014
.
9.2.10 Australia for UNHCR the gift must be made after 27 June 2007
.
9.2.11 The Australia Foundation in support of Human Rights Watch Limited the gift must be made after 30 June 2013
.
9.2.12 Lowy Institute for International Policy the gift must be made after 13 August 2003
.
9.2.13 The Rotary Leadership Victoria Australian Embassy for Timor-Leste Fund Limited the gift must be made after 7 November 2004 and before 1 January 2010
.
9.2.14 Make a Mark Australia Incorporated the gift must be made after 30 June 2013
9.2.15 The East African Fund Limited the gift must be made on or after 1 July 2014
9.2.16 (Repealed by No 41 of 2011)
9.2.17 Xanana Vocational Education Trust the gift must be made after 20 July 2005 and before 1 January 2011
9.2.18 American Australian Association Limited the gift must be made after 13 November 2006
9.2.19 WHEELCHAIRS FOR KIDS Incorporated the gift must be made after 28 February 2008 and before 1 March 2010
9.2.20 (Repealed by No 41 of 2011)
9.2.21 Diplomacy Training Program Limited the gift must be made after 16 April 2009
9.2.22 Sichuan Earthquake Surviving Children ' s Education Fund the gift must be made after 11 May 2008 and before 13 May 2010
9.2.23 (Repealed by No 11 of 2014)
9.2.24 (Repealed by No 129 of 2011)
9.2.25 Rhodes Trust in Australia the gift must be made after 21 October 2011
9.2.26 International Jewish Relief Limited the gift must be made on or after 1 January 2015
9.2.27 Cambridge Australia Scholarships Limited the gift must be made on or after 1 July 2016 and before 1 July 2021


 

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