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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    View history reference

Subdivision 30-B - Tables of recipients for deductible gifts    View history reference ITAA 36

Cultural organisations

SECTION 30-100  Cultural organisations  

 View history reference

30-100(1)  

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This table sets out general categories of cultural recipients.
Cultural organisations - General
ItemFund, authority or institutionSpecial conditions - fund, authority or institutionSpecial conditions - gift
12.1.1a public fund that, when the gift is made, is on the register of *cultural organisations kept under Subdivision 30-Fnonenone
.......... 
12.1.2a public librarythe public library must:
(a) be:
 (i) an *Australian government
  agency; or
 (ii) a *registered charity; or
(b) be operated by:
 (i) an Australian government
  agency; or
 (ii) a registered charity
none
.......... 
12.1.3a public museumthe public museum must:
(a) be:
 (i) an *Australian government
  agency; or
 (ii) a *registered charity; or
(b) be operated by:
 (i) an Australian government
  agency; or
 (ii) a registered charity
none
.......... 
12.1.4a public art gallerythe public art gallery must:
(a) be:
 (i) an *Australian government
  agency; or
 (ii) a *registered charity; or
(b) be operated by:
 (i) an Australian government
  agency; or
 (ii) a registered charity
none
.......... 
12.1.5an institution consisting of a public library, public museum and public art gallery or of any 2 of themthe institution must:
(a) be:
 (i) an *Australian government
  agency; or
 (ii) a *registered charity; or
(b) be operated by:
 (i) an Australian government
  agency; or
 (ii) a registered charity
none

30-100(2)  

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This table sets out specific cultural recipients.
Cultural organisations - Specific
ItemFund, authority or institutionSpecial conditions
12.2.1The Australiana Fundnone
...........
12.2.2Australian Business Arts Foundation Ltd.the gift must be made after 8 November 1996
...........
12.2.3The Ranfurly Library Service Incorporatedthe gift must be made after 2 May 2006
...........
12.2.4National Arboretum Canberra Fundthe gift must be made after 30 June 2013

Archived:

S 30-100(2) (table item 12.2.3) repealed as inoperative by No 101 of 2006, s 3 and Sch 1 item 226, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive.


 



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