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War memorial repair funds

The characteristics of a war memorial repair fund for endorsement as a deductible gift recipient.

Last updated 11 October 2016

Characteristics of a war memorial repair fund

A war memorial repair fund covers funds with the following characteristics:

  • The fund is any of the following:  
    • a charity registered with the Australian Charities and Not-for-profits Commission (ACNC)
    • an Australian government agency
    • operated by a registered charity or Australian government agency
  • The fund is a public fund.
  • The public fund is established and maintained solely for providing money to reconstruct or make critical repairs to a war memorial in Australia.
  • The war memorial:  
    • is situated in Australia
    • either commemorates events in a conflict in which Australia was involved or commemorates people (most of whom are Australian) who participated on Australia's behalf in a conflict
    • is a focus for public commemorations of those events or people
    • is solely or mainly used for those public commemorations.

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What is a war memorial?

A war memorial is a monument or building commemorating those who died in a war.

War memorial structures include statues, honour rolls, decorative gates, ornamental bridges and fountains, monuments and obelisks.

Trees may be considered war memorials where it can be demonstrated that they are the memorial and not the memorial surrounds.

Example

The Campville Memorial consists of a water fountain at the entrance to community parkland. The water fountain is inscribed with a dedication to the Australian soldiers who fought in World War I and is the focus of community commemorations. The water fountain is a war memorial.

End of example

Eligible war memorials

Not all war memorials are eligible.

The war memorial must be in Australia. This includes memorials in Australia's external territories and territorial seas. It does not extend to memorials in foreign countries.

The war memorial must commemorate events or people in relation to a conflict in which Australia was involved. This includes, but is not limited to, the world wars, and the Korean and Vietnam wars.

The events that are commemorated must be events in the conflict. However, it is not necessary that the events mainly involved Australians. For example, a war memorial for the Battle of the Coral Sea could qualify.

If the war memorial commemorates people, most of them must be Australians participating in the conflict on Australia's behalf. This can extend to non-combatants, including nurses and merchant mariners.

A memorial mainly for people other than Australians is not eligible.

The war memorial must be a focus for public commemoration. Examples include ANZAC day services, wreath laying ceremonies and Remembrance Day services.

War memorials that are not accessible to the general public (for example, a family's memorial for a deceased son), or that are for the exclusive use of members of a particular association or group, do not satisfy this requirement. Also, structures operated for commercial purposes are not eligible.

The war memorial must be used solely or mainly for public commemorations. This means that amenities such as community memorial halls, churches, swimming pools, club buildings, hospitals and sports grounds are not eligible, even if they are named as a memorial or contain a plaque.

If an amenity includes an eligible war memorial (such as a statue in a botanical gardens or an honour board in a community hall), it is only the memorial and not the amenity that qualifies.

Reconstruction or critical repair

A war memorial repair fund can provide its money only to reconstruct or make critical repairs to the eligible war memorial. The need for the reconstruction or critical repair must be significant. For example, if:

  • a failure to repair the damage could significantly endanger public safety
  • a failure to repair the damage could significantly compromise the structural integrity of the memorial
  • the memorial is so badly damaged that it cannot be repaired.

Example

The Brownville Memorial bridge is a small ornamental bridge, which spans an artificial stream in the town's memorial gardens. The bridge was built in remembrance of the defence force personnel lost in the Vietnam War and is only used for commemoration activities. A part of the bridge's supporting structure sustained severe damage from a lightning strike. The bridge is now unsafe to cross and is a risk to public safety. The memorial is in need of critical repair.

End of example

While the need for reconstruction or critical repair might arise from events such as fire, vandalism, flooding or earthquake, it might also arise from the memorial falling into disrepair over time.

Examples that would not amount to reconstruction or critical repair include:

  • maintenance
  • routine repairs
  • repairs that are desirable but not essential
  • construction of a new memorial
  • improvements to an existing memorial
  • extension or expansion of a memorial.

Example

In situations where there is doubt about whether planned works qualify as reconstruction or critical repair; the professional advice provided by a builder, engineer or architect may assist.

If work being done on a war memorial includes work that is not reconstruction or critical repair (such as extensions), the fund can only provide money for the reconstruction or critical repair (not the extensions).

End of example

Checklist

Use the following checklist to work out if your fund is a war memorial repair fund.

  • Is your fund a registered charity or an Australian government agency?
  • Is your fund a public fund?
  • Is your fund established and maintained solely to provide money for critical repair and reconstruction of a war memorial?
  • Is the war memorial located in Australia?
  • Does the war memorial commemorate events in a conflict in which Australia was involved, or commemorate people (most of whom are Australian) who participated on Australia's behalf in a conflict?
  • Is the war memorial a focus for public commemorations of these events or people?
  • Is the war memorial used solely or mainly for public commemorations?

Time limits for tax deductible gifts

A war memorial repair fund is entitled to receive tax deductible gifts for two years beginning on the day the fund, or the entity endorsed for the operation of the fund, is endorsed as a DGR.

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