Income Tax Assessment Act 1997



Division 30 - Gifts or contributions  

Subdivision 30-B - Tables of recipients for deductible gifts  

Sports and recreation

SECTION 30-90   30-90   Sports and recreation  

This table sets out specific sports and recreation recipients.

Sports and recreation - Specific
Item Fund, authority or institution Special conditions
10.2.1 the Australian Sports Foundation none
10.2.2 Girl Guides Australia none
10.2.3 an institution that is known as a State or Territory branch of Girl Guides Australia none
10.2.4 the Scout Association of Australia none
10.2.5 an institution that is known as a State or Territory branch of the Scout Association of Australia none
10.2.6 (Repealed by No 41 of 2011)
10.2.7 The Bradman Memorial Fund the gift must be made after 24 February 2001
10.2.8 Amy Gillett Foundation the gift must be made after 13 September 2007
10.2.9 Australian Sports Foundation Charitable Fund the gift must be made after 30 June 2018 and before 1 July 2023


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.