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  • Fire and emergency services

    Type and Item no

    Requirements

    Fire and emergency services coordinating body

    12A.1.1

    An Australian government agency that has statutory responsibility for the coordination of volunteer fire brigades or State Emergency Services.

    Gift condition – the gift or contribution must be made for the purposes of supporting the coordination of volunteer fire brigades or State Emergency Services.

    See also:

     

    Fire and emergency services coordinating body fund

    12A.1.2

    A public fund that satisfies all of the following requirements:

    it is established and maintained by an Australian government agency covered by item 12A.1.1

    • it is established and maintained solely for the purposes of supporting the volunteer-based emergency service activities of non-profit entities or Australian government agencies
    • the principal activity of the entities it supports is providing volunteer-based emergency services that are regulated by a state or territory law.

    See also:

     

    Fire and emergency services fund

    12A.1.3

    A public fund that satisfies all of the following requirements:

    it is established and maintained by a non-profit entity or an Australian government agency

    • the principal activity of the entity is providing volunteer-based emergency services that are regulated by a state or territory law
    • it is established and maintained solely for the purpose of supporting the volunteer-based emergency service activities of the entity.

    See also:

     

      Last modified: 19 Jun 2017QC 52593