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  • Defence

    Type and Item no

    Requirements

    The Commonwealth or a state

    5.1.1

    Gift condition – only gifts made for the purposes of defence will be deductible.

    Public institution or public fund for members of the armed forces

    5.1.2

    A public institution or public fund established and maintained for the comfort, recreation or welfare of members of the armed forces of any part of Her Majesty's dominions, or of any allied or other foreign force serving in association with Her Majesty's armed forces.

    The public institution or public fund must be any of the following:

     

    War memorial repair fund

    5.1.3

    A public fund established and maintained solely for providing money to reconstruct, or make critical repairs to, a war memorial in Australia.

    The public fund must be any of the following:

    See also:

    Gift condition – gifts must be made within two years of the date of endorsement of the fund.

      Last modified: 19 Jun 2017QC 52593