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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

Education

SECTION 30-25  Education  

 View history reference

30-25(1)  

 View history reference
This table sets out general categories of education recipients.
Education - General
ItemFund, authority or institutionSpecial conditions - fund, authority or institutionSpecial conditions - gift
2.1.1a public universitythe public university must be:
(a) an *Australian government agency; or
(b) a *registered charity
none
.......... .
2.1.2a public fund for the establishment of a public university(a) the public fund must be:
    (i) an *Australian government
      agency; or
    (ii) a *registered charity; or
    (iii) operated by an Australian
      government agency or
      registered charity; and
(b) the public university must satisfy the special conditions set out in item 2.1.1
none
.......... .
2.1.3an institution that is a higher education provider within the meaning of the Higher Education Support Act 2003the institution must be:
(a) an *Australian government agency; or
(b) a *registered charity
none
.......... .
2.1.4a residential educational institution affiliated under statutory provisions with a public university(a) the residential educational institution must be a *registered charity; and
(b) the public university must satisfy the special conditions set out in item 2.1.1
none
.......... .
2.1.5a residential educational institution established by the Commonwealthnonenone
.......... .
2.1.6a residential educational institution that is affiliated with an institution that is a higher education provider within the meaning of the Higher Education Support Act 2003(a) the residential educational institution must be:
  (i) an *Australian government
    agency; or
  (ii) a *registered charity; and
(b) the higher education provider must satisfy the special conditions set out in item 2.1.3
none
.......... .
2.1.7an institution that the *Student Assistance Minister has determined to be a technical and further education institution under the Student Assistance Act 1973the institution must be:
(a) an *Australian government agency; or
(b) a *registered charity
see section 30-30
.......... .
2.1.8a public fund established and maintained solely for the purpose of providing religious instruction in government schools in Australiathe public fund must:
(a) be registered under the Australian Charities and Not-for-profits Commission Act 2012 ; or
(b) not be an *ACNC type of entity
none
.......... .
2.1.9a public fund established and maintained by a Roman Catholic archdiocesan or diocesan authority solely for the purpose of providing religious instruction in government schools in Australiathe public fund must:
(a) be registered under the Australian Charities and Not-for-profits Commission Act 2012 ; or
(b) not be an *ACNC type of entity
none
.......... .
2.1.9Aa public fund established and maintained solely for the purpose of providing education in ethics:
(a) in government schools in Australia; and
(b) as an alternative to religious instruction, in accordance with *State law or *Territory law
the public fund must be:
(a) a *registered charity; or
(b) operated by a registered charity
none
.......... .
2.1.10a public fund established and maintained solely for providing money for the acquisition, construction or maintenance of a building used, or to be used, as a school or college by:
(a) a government; or
(b) a public authority; or
(c) a society or association which is carried on otherwise than for the purposes of profit or gain to the individual members of the society or association
the public fund must:
(a) be registered under the Australian Charities and Not-for-profits Commission Act 2012 ; or
(b) not be an *ACNC type of entity
none
.......... .
2.1.11a public fund established and maintained solely for providing money for the acquisition, construction or maintenance of a rural school hostel building to which section 30-35 appliesthe public fund must:
(a) be registered under the Australian Charities and Not-for-profits Commission Act 2012 ; or
(b) not be an *ACNC type of entity
none
.......... .
2.1.12a government school that:
(a) provides special education for students each of whom has a disability that is permanent or is likely to be permanent; and
(b) does not provide education for other students
nonenone
.......... .
2.1.13a public fund that is established and maintained solely for providing money for scholarships, bursaries or prizes to which section 30-37 appliesthe public fund must be:
(a) a *registered charity; or
(b) operated by a registered charity
none

30-25(2)  

 View history reference
This table sets out specific education recipients.
Education - Specific
ItemFund, authority or institutionSpecial conditions
2.2.1The Academy of the Social Sciences in Australia Incorporatednone
.......... .
2.2.2the Australian Academy of Sciencenone
.......... .
2.2.3the Australian Academy of the Humanities for the Advancement of Scholarship in Language, Literature, History, Philosophy and the Fine Artsnone
.......... .
2.2.4the Australian Academy of Technological Sciences and Engineering Limitednone
.......... .
2.2.5Aurora Education Foundation Limitedthe gift must be made after 30 June 2013
.......... .
2.2.6the Australian and New Zealand Association for the Advancement of Sciencenone
.......... .
2.2.7the Australian Ireland Fundnone
.......... .
2.2.8the Life Education Centrenone
.......... .
2.2.9a company that conducts life education programs under the auspices of the Life Education Centre if the company:the gift must be for the conduct of such programs
 (a)is not carried on for the purposes of profit or gain to its individual members; and 
 (b)is prohibited by its *constitution from making any distribution of money or property to its members 
.......... .
2.2.10the Council for Christian Education in Schoolsnone
.......... .
2.2.11the Council for Jewish Education in Schoolsnone
.......... .
2.2.12(Repealed by No 101 of 2006 ) 
.......... .
2.2.13the Lionel Murphy Foundationnone
.......... .
2.2.14the Marcus Oldham Farm Management Collegesee section 30-30
.......... .
2.2.15(Repealed by No 41 of 2011) 
.......... .
2.2.16the Polly Farmer Foundation (Inc)none
.......... .
2.2.17The Australian Council of Christians and Jewsthe gift must be made after 6 December 1998
.......... .
2.2.18Sir William Tyree Foundationthe gift must be made after 28 February 1999
.......... .
2.2.19(Repealed by No 41 of 2011) 
.......... .
2.2.20Australian Nuffield Farming Scholars Associationthe gift must be made after 16 April 2001
.......... .
2.2.21Dymocks Children ' s Charities Limitedthe gift must be made after 4 January 2001
.......... .
2.2.22Australian Primary Principals Association Education Foundationthe gift must be made after 1 October 2001
.......... .
2.2.23Commonwealth Study Conferences (Australia) Incorporatedthe gift must be made after 19 February 2001
.......... .
2.2.24Mt Eliza Graduate School of Business and Government Limitedthe gift must be made after 4 April 2000
.......... .
2.2.25Australian Human Rights Education Fundthe gift must be made after 24 September 2001
.......... .
2.2.26Aboriginal Education Council (N.S.W.) Incorporatedthe gift must be made after 6 May 2002
.......... .
2.2.27General Sir John Monash Foundationthe gift must be made after 16 June 2002
.......... .
2.2.28Australian-American Educational Foundationthe gift must be made after 30 April 2003
.......... .
2.2.29The Australian Literacy and Numeracy Foundation Limitedthe gift must be made after 11 October 2002
.......... .
2.2.30The Constitution Education Fundthe gift must be made after 20 June 2003
.......... .
2.2.31Country Education Foundation of Australia Limitedthe gift must be made on or after 20 August 2003
.......... .
2.2.32Clontarf Foundationthe gift must be made after 30 August 2004
.......... .
2.2.33International Specialised Skills Institute Incorporatedthe gift must be made after 11 August 2005
.......... .
2.2.34Yachad Accelerated Learning Project Limitedthe gift must be made after 29 June 2005 and before 1 July 2015
.......... .
2.2.35(Repealed by No 155 of 2008) 
..........
2.2.36The Spirit of Australia Foundationthe gift must be made after 10 September 2007
..........
2.2.37The Royal Institution of Australia Incorporatedthe gift must be made after 16 April 2009
..........
2.2.38One Laptop per Child Australia Ltdthe gift must be made after 26 May 2010 and before 1 July 2016
..........
2.2.39The Charlie Perkins Scholarship Trustthe gift must be made after 1 August 2010
..........
2.2.40Roberta Sykes Indigenous Education Foundationthe gift must be made after 1 August 2010
..........
2.2.41Teach for Australiathe gift must be made after 31 December 2012
..........
2.2.42The Conversation Trustthe gift must be made after 21 November 2012
..........
2.2.43Australian Schools Plus Ltdthe gift must be made on or after 1 April 2014
..........
2.2.44Australian Science Innovations Incorporatedthe gift must be made on or after 1 January 2016

Archived:

S 30-25(2) (table items 2.2.5 and 2.2.12) repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 220, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .

30-25(3)  

(Repealed by No 155 of 2008)


 



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