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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

Health

SECTION 30-20  Health  

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30-20(1)  

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This table sets out general categories of health recipients.
Health - General
ItemFund, authority or institutionSpecial conditions - fund, authority or institutionSpecial conditions - gift
1.1.1a public hospitalthe public hospital must be:none
  (a) an *Australian government agency; or 
  (b)a *registered charity 
.......... 
1.1.2a hospital carried on by a society or associationthe society or association must be a *registered charitynone
.......... 
1.1.3a public fund maintained for:(a)the public fund must have been established before 23 October 1963; andnone
 (a)the purpose of providing money for hospitals covered by item 1.1.1 or 1.1.2; or   
 (b)the establishment of such hospitals(b)the public fund must: 
    (i)be registered under the Australian Charities and Not-for-profits Commission Act 2012; or 
    (ii)not be an *ACNC type of entity; and 
  (c)the hospitals must satisfy the special conditions set out in item 1.1.1 or 1.1.2 (as applicable) 
.......... 
1.1.4a public authority engaged in research into the causes, prevention or cure of disease in human beings, animals or plantsthe public authority must be:the gift must be made for such research
 (a)an *Australian government agency; or 
 (b)a *registered charity 
.......... 
1.1.5a public institution engaged solely in research into the causes, prevention or cure of disease in human beings, animals or plantsthe public institution must be:none
 (a)an *Australian government agency; or 
 (b)a *registered charity 
.......... 
1.1.6a *registered health promotion charitynonenone
.......... 
1.1.7a public ambulance servicethe public ambulance service must be:none
   (a)an *Australian government agency; or 
   (b)a *registered charity 
.......... 
1.1.8a public fund established and maintained for the purpose of providing money for public ambulance services covered by item 1.1.7(a)the public fund must:none
  (i)be registered under the Australian Charities and Not-for-profits Commission Act 2012; or 
    (ii)not be an *ACNC type of entity; and 
  (b)the public ambulance services must satisfy the special conditions set out in item 1.1.7 

30-20(2)  

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This table sets out specific health recipients.
Health - Specific
ItemFund, authority or institutionSpecial conditions
1.2.1The Royal Australian and New Zealand College of Obstetricians and Gynaecologistsnone
...........
1.2.2(Repealed by No 41 of 2011) 
...........
1.2.3(Repealed by No 41 of 2011) 
...........
1.2.4The Royal Australian and New Zealand College of Radiologiststhe gift must be made for education or research in medical knowledge or science
...........
1.2.5the New South Wales College of Nursingnone
...........
1.2.6the Royal Australian and New Zealand College of Psychiatristsnone
...........
1.2.7the Royal Australian College of General Practitionersthe gift must be made for education or research in medical knowledge or science
...........
1.2.8the Royal Australasian College of Physiciansnone
...........
1.2.9the Royal Australasian College of Surgeonsnone
...........
1.2.10the Royal College of Pathologists of Australasiathe gift must be made for education or research in medical knowledge or science
...........
1.2.11(Repealed by No 41 of 2011) 
...........
1.2.12the Royal College of Nursing, Australianone
...........
1.2.13the Australian and New Zealand College of Anaesthetistsnone
...........
1.2.14SouthCare Helicopter Fundthe gift must be made after 11 September 2000
...........
1.2.15(Repealed by No 41 of 2011) 
...........
1.2.16(Repealed by No 129 of 2011) 
...........
1.2.17(Repealed by No 129 of 2011) 
...........
1.2.18The Australasian College for Emergency Medicinethe gift must be made after 2 February 2009
...........
1.2.19Cancer Australiathe gift must be made:
(a) after 8 June 2011; and
(b) for improving outcomes for Australians affected by breast cancer
...........
1.2.20The Australasian College of Dermatologists the gift must be made for education or research in medical knowledge or science
...........
1.2.21College of Intensive Care Medicine of Australia and New Zealandthe gift must be made for education or research in medical knowledge or science
...........
1.2.22The Royal Australian and New Zealand College of Ophthalmologiststhe gift must be made for education or research in medical knowledge or science


 



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