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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

Fire and emergency services

SECTION 30-102  

30-102  Fire and emergency services  

 View history reference
This table sets out general categories of fire and emergency services recipients.
Fire and emergency services - General
ItemFund, authority or institutionSpecial conditions
12A.1.1an *Australian government agency that has statutory responsibility for the coordination of volunteer fire brigades or State Emergency Servicesthe gift or contribution must be made for the purposes of supporting the coordination of volunteer fire brigades or State Emergency Services
12A.1.2a public fund which satisfies all of the following requirements:
(a) the fund is established and maintained by an *Australian government agency covered by item 12A.1.1;
(b) the fund is established and maintained solely for the purpose of supporting the volunteer based emergency service activities of non-profit entities or of Australian government agencies;
(c) the principal activity of the entities mentioned in paragraph (b) is the provision of volunteer based emergency services that are regulated by a * State law or a * Territory law
none
12A.1.3a public fund which satisfies all of the following requirements:
(a) the fund is established and maintained by a non-profit entity or *Australian government agency;
(b) the principal activity of the entity is the provision of volunteer based emergency services that are regulated by a * State law or a * Territory law;
(c) the fund is established and maintained solely for the purpose of supporting the volunteer based emergency service activities of the entity
none

Archived:

S 30-102 (table items 12A.2.11 and 12A.2.12) repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 227, effective 14 September 2006.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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