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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-G - Index to this Division    View history reference ITAA 36

SECTION 30-315  Index  

 View history reference

30-315(1)  

The table in this section gives you an index to this Division.

30-315(2)  

 View history reference
It tells you:

· each topic covered by this Division; and
· where in this Division you can find the detail about each topic.

Note:

In the last column there are many references in this form: item 2.2.1. These refer to items in the tables in Subdivision 30-B.


Index
Topic Provision
 1A2009 Victorian Bushfire Appeal Trust Accountitem 4.2.41
...........
1AAA2017 Bourke Street Fund Trust Accountitem 4.2.43
...........
 1AAAboriginal Education Council (N.S.W.) Incorporateditem 2.2.26
...........
 1Academies - professionalsection 30-25
...........
 2Academy of the Social Sciences in Australia Incorporateditem 2.2.1
...........
 2AA(Repealed by No 101 of 2006) 
...........
 2AAAACT Playgroups Association Incorporateditem 8.2.9
...........
 2AABACT Region Crime Stoppers Limiteditem 4.2.31A
...........
 2AACAE1 Incitem 9.2.9
...........
 2AB(Repealed by No 136 of 2010) 
...........
 2AC(Repealed by No 136 of 2010) 
...........
 2ACAAE 2 Commemorative Foundation Ltditem 5.2.29
...........
 2ADAmerican Australian Association Limiteditem 9.2.18
...........
 2A(Repealed by No 101 of 2006) 
...........
 3Amnesty International Australiaitem 4.2.1
...........
 3AAmy Gillett Foundationitem 10.2.8
...........
 4Ancillary fundsitem 2 of the table in section 30-15
...........
 4AAnimal welfareitem 4.1.6
...........
 5Anzac Centenary Public Funditem 5.2.31
...........
 6Approved research institutesitem 3.1.1
...........
 7Armed forces, auxiliariesitem 5.1.2
...........
 8Artbankitem 5 of the table in section 30-15
...........
 9Art galleriesitems 12.1.4 and 12.1.5; item 4 of the table in section 30-15
...........
 9AAAsia Society AustralAsia Centreitem 9.2.7
...........
 9AAAAurora Education Foundation Limiteditem 2.2.5
...........
 9ABAustralasian College for Emergency Medicineitem 1.2.18
...........
 9ACAustralasian College of Dermatologistsitem 1.2.20
...........
 9AAustralia for UNHCRitem 9.2.10
...........
 9BAustralia Foundation in support of Human Rights Watch Limiteditem 9.2.11
...........
 10Australian Academy of Scienceitem 2.2.2
...........
 11Australian Academy of Technological Sciences and Engineering Limiteditem 2.2.4
...........
 12Australian Academy of the Humanities for the Advancement of Scholarship in Language, Literature, History, Philosophy and the Fine Artsitem 2.2.3
...........
 13(Repealed by No 57 of 2002) 
...........
 13AAustralian American Education Leadership Foundation Limiteditem 9.2.4
...........
 14Australiana Funditem 12.2.1; item 4 of the table in section 30-15
...........
 15Australian and New Zealand Association for the Advancement of Scienceitem 2.2.6
...........
 16Australian and New Zealand College of Anaesthetistsitem 1.2.13
...........
 17Australian Antarctic Territory, payment to Commonwealth for researchitem 3.2.3
...........
 17AAAAustralian Breastfeeding Associationitem 8.2.3
...........
 17AAAustralian Business Arts Foundation Ltd.item 12.2.2
...........
 17AAustralian Business Registersection 30-229
...........
 17BAustralian Business Week Limiteditem 7.2.5
...........
 18(Repealed by No 101 of 2006) 
...........
 19(Repealed by No 41 of 2011) 
...........
 20Australian Conservation Foundation Incorporateditem 6.2.1
...........
 20AA(Repealed by No 41 of 2011) 
...........
 20AAustralian Council of Christians and Jewsitem 2.2.17
...........
 20B(Repealed by No 101 of 2006) 
...........
 21Australian Council of Social Service Incorporateditem 4.2.15
...........
 21AAustralian Human Rights Education Funditem 2.2.25
...........
 22Australian Institute of International Affairsitem 9.2.1
...........
 23Australian Ireland Funditem 2.2.7
...........
 23A(Repealed by No 101 of 2006) 
...........
 24Australian Neighbourhood Houses & Centres Association (ANHCA) Inc.item 4.2.8
...........
 24AAustralian Nuffield Farming Scholars Associationitem 2.2.20
...........
 24BAustralian Peacekeeping Memorial Project Incorporateditem 5.2.32
...........
 25(Repealed by No 41 of 2011) 
...........
 25AAustralian Primary Principals Association Education Foundationitem 2.2.22
...........
 25BAustralian Schools Plus Ltditem 2.2.43
...........
26Australian Science Innovations Incorporateditem 2.2.44
...........
 25C(Repealed by No 41 of 2011) 
...........
 26(Repealed by No 41 of 2011) 
...........
 27Australian Sports Foundationitem 10.2.1
...........
 27AAABali Peace Park Association Incitem 9.2.23
...........
 27AABathurst War Memorial Carillon Public Fund Trustitem 5.2.28
...........
 27A(Repealed by No 129 of 2011) 
...........
 28(Repealed by No 101 of 2006) 
...........
 28AAA(Repealed by No 41 of 2011) 
...........
 28AABradman Memorial Funditem 10.2.7
...........
 28A(Repealed by No 41 of 2011) 
...........
 28ABABunbury Diocese Cathedral Rebuilding Funditem 13.2.14A
...........
28ACCambridge Australia Scholarships Limiteditem 9.2.27
...........
 28AB(Repealed by No 41 of 2011) 
...........
 28B(Repealed by No 101 of 2006) 
...........
 29Cancer Australiaitem 1.2.19
...........
 29ACentre For Entrepreneurial Research and Innovation Limiteditem 3.2.15
...........
 30Centre for Independent Studiesitem 3.2.1
...........
 30AAC E W Bean Foundationitem 5.2.26
...........
 30ACharlie Perkins Scholarship Trustitem 2.2.39
...........
 30BChifley Research Centre Limiteditem 3.2.8
...........
 31Child Accident Prevention Foundation of Australiaitem 4.2.2
...........
 31AA(Repealed by No 129 of 2011) 
...........
 31A(Repealed by No 41 of 2011) 
...........
 31BClontarf Foundationitem 2.2.32
...........
 32(Repealed by No 101 of 2006) 
...........
 33College buildingsitem 2.1.10
...........
 34College of Intensive Care Medicine of Australia and New Zealanditem 1.2.21
...........
 34(Repealed by No 41 of 2011) 
...........
 34AACommonwealth Study Conferences (Australia) Incorporateditem 2.2.23
...........
 34A(Repealed by No 101 of 2006) 
...........
 35Conditional giftssection 30-220
...........
 36Connellan Airways Trustitem 11.2.1
...........
 37Conservation bodiessection 30-55
...........
 38Conversation Trustitem 2.2.42
...........
 38A(Repealed by No 101 of 2006) 
...........
 39Council for Christian Education in Schoolsitem 2.2.10
...........
 39ACouncil for Jewish Community Securityitem 13.2.1
...........
 40Council for Jewish Education in Schoolsitem 2.2.11
...........
 40ACountry Education Foundation of Australia Limiteditem 2.2.31
...........
 40AA(Repealed by No 136 of 2010) 
...........
 40BCrime Stoppers South Australia Limiteditem 4.2.27
...........
 40CCrime Stoppers Northern Territory Programitem 4.2.31
...........
 41(Repealed by No 12 of 2012) 
...........
 42Cultural organisationssection 30-100
...........
 43Cultural organisations, register ofSubdivision 30-F
...........
 44Defence organisationssection 30-50
...........
 44AAAADiamond Jubilee Trust Australiaitem 9.2.2
...........
 44AAADiplomacy Training Program Limiteditem 9.2.21
...........
 44AADisaster relief - public fund for relief of people in Australiaitem 4.1.5
...........
 44ABDisaster relief - public fund for relief of people in developing countriesitem 9.1.1
...........
 44ACDisaster relief - public fund for relief of people in developed countriesitem 9.1.2
...........
 44ADiseases - charitable institutions whose principal activity is to promote the prevention or the control of diseases in human beingsitems 1.1.6 and 4.1.7
...........
 45Diseases - institutions researching causes, prevention or cureitems 1.1.4 and 1.1.5
...........
 45AAADon Chipp Foundation Ltditem 3.2.9
...........
 45AA(Repealed by No 41 of 2011) 
...........
 45ADymocks Children's Charities Limiteditem 2.2.21
.......... 
 45BEast African Funditem 9.2.15
...........
 46Education - education bodiessection 30-25
...........
 46AAEducation - public fund for scholarships, bursaries and prizesitem 2.1.13
...........
 46AEndorsement as a deductible gift recipientSubdivision 30-BA
...........
 47Environmental organisationssection 30-55
...........
 48Environmental organisations, register ofSubdivision 30-E
...........
48AAAEthics Centre Limiteditem 3.2.14
...........
 48AAEthics educationsection 30-25
...........
 48AFamily and child mediation and counsellingitem 8.1.1
...........
 49Family organisationssection 30-70
...........
 49A(Repealed by No 41 of 2011) 
...........
 49BFire and emergency servicessection 30-102
...........
 49C(Repealed by No 136 of 2010) 
...........
 50Foundation for Development Cooperation Ltditem 9.2.3
...........
 50A(Repealed by No 41 of 2011) 
...........
 50BFoundation for Rural and Regional Renewal Public Funditem 13.2.2
...........
 50CFoundation for Young Australiansitem 11.2.8
...........
 50D(Repealed by No 101 of 2006) 
...........
 51Friends of the Duke of Edinburgh's Award in Australia Incorporateditem 11.2.2
...........
 51AAFund-raising events - contributionsitems 7 and 8 of the table in section 30-15
...........
 51AGeneral Sir John Monash Foundationitem 2.2.27
...........
 52Global Foundationitem 9.2.8
...........
52AGrattan Instituteitem 3.2.11
...........
 53Greening Australia Limiteditem 6.2.2
...........
 53AAGreen Institute Limiteditem 3.2.12
...........
 53AGirl Guides Australiaitems 10.2.2 and 10.2.3
...........
 53BHarm prevention charitiesitems 4.1.4 and 4.1.7
...........
 54Health organisationssection 30-20
...........
 55(Repealed by No 160 of 2005) 
...........
 56Heritage propertiesitem 6 of the table in section 30-15
...........
 56A(Repealed by No 155 of 2008) 
...........
 57Higher education institutionsitem 2.1.3
...........
 58Hospitalsitems 1.1.1, 1.1.2 and 1.1.3
...........
 59(Repealed by No 101 of 2006) 
...........
 60Ian Clunies Ross Memorial Foundationitem 3.2.2
...........
 60A(Repealed by No 41 of 2011) 
...........
 61(Repealed by No 41 of 2011) 
...........
 62Industry, trade and designsection 30-65
...........
 63International affairssection 30-80
...........
 63AAInternational Jewish Relief Limiteditem 9.2.26
...........
 63AInternational Social Service - Australian Branchitem 4.2.28
...........
 63BInternational Specialised Skills Institute Incorporateditem 2.2.33
...........
 64Joint ownership of propertysection 30-225
...........
 64AKidsafeitems 4.2.32 to 4.2.39 (inclusive)
...........
 64A(Repealed by No 101 of 2006) 
...........
 65Landcare Australia Limiteditem 6.2.3
...........
 65AALayne Beachley - Aim for the Stars Foundation Limiteditem 13.2.4
...........
 65ALeeuwin Ocean Adventure Foundation Limiteditem 13.2.3A
...........
 66Librariesitems 12.1.2 and 12.1.5; item 4 of the table in section 30-15
...........
 67Life Education Centreitems 2.2.8 and 2.2.9
...........
 67ALingiari Policy Centreitem 3.2.10
...........
 67A(Repealed by No 101 of 2006) 
...........
 68Lionel Murphy Foundationitem 2.2.13
...........
 68AALord Somers Camp and Power Houseitem 13.2.7
...........
 68ABLowy Institute for International Policyitem 9.2.12
...........
 68A(Repealed by No 101 of 2006) 
...........
 68BMake a Mark Australia Incorporateditem 9.2.14
...........
 69Marcus Oldham Farm Management Collegeitem 2.2.14
...........
 70Marriage education organisationsitem 8.1.1
...........
 70AAMary MacKillop Canonisation Gift Funditem 13.2.18
...........
 70AMawson's Huts Foundation Limiteditem 6.2.23
...........
 71Medical collegessection 30-20
...........
 72Medical researchsection 30-20
...........
 72AAMemorials Development Committee Ltditem 5.2.30
...........
 72AMenzies Research Centre Public Funditem 3.2.4
...........
 72BMinderoo Foundation Trustitem 13.2.21
...........
 72BB(Repealed by No 101 of 2006) 
...........
 72CMt Eliza Graduate School of Business and Government Limiteditem 2.2.24
...........
 73Museumsitems 12.1.3 and 12.1.5; item 4 of the table in section 30-15
...........
 73AAAANational Apology Foundation Ltditem 13.2.22
...........
 73AAANational Arboretum Canberra Funditem 12.2.4
...........
 73AANational Boer War Memorial Association Incorporateditem 5.2.33
...........
 73A(Repealed by No 129 of 2011) 
...........
 73BNational Congress of Australia's First Peoples Limiteditem 4.2.42
...........
 74National Foundation for Australian Women Limiteditem 4.2.3
...........
 74A(Repealed by No 101 of 2006) 
...........
 75National Parks associationssection 30-55
...........
 75A(Repealed by No 101 of 2006) 
...........
 76National Safety Council of Australia Limiteditem 4.2.4
...........
 77National Trust bodiessection 30-55; item 6 of the table in section 30-15
...........
 77ANature Foundation SA Incorporateditem 6.2.9
...........
 78Nature organisationssection 30-55
...........
 79Necessitous circumstances - funds for relief ofitem 4.1.3
...........
 80New South Wales College of Nursingitem 1.2.5
...........
 81(Repealed by No 41 of 2011) 
...........
 81AOne Laptop per Child Australia Ltditem 2.2.38
...........
 82Overseas relief fundsitem 9.1.1
...........
 82APage Research Centre Limiteditem 3.2.7
...........
 83(Repealed by No 41 of 2011) 
...........
 84People in need, fund foritem 4.1.3
...........
 85Philanthropic trustssection 30-95
...........
 85APhilanthropy Australia Inc.item 13.2.19
...........
 86Playford Memorial Trustitem 11.2.4
...........
 86APlaygroup Association Northern Territory Incorporateditem 8.2.8
...........
 86AAPlaygroup Australia Limiteditem 8.2.12
...........
 86BPlaygroup NSW (Inc)item 8.2.4
...........
 86CPlaygroup Queensland Ltditem 8.2.6
...........
 86CAPlaygroup SA Incitem 8.2.11
...........
 86DPlaygroup Tasmania Incitem 8.2.7
...........
 86DAPlaygroup Victoria Inc.item 8.2.10
...........
 86EPlaygroup WA (Inc)item 8.2.5
...........
 86F(Repealed by No 41 of 2011) 
...........
 87Political parties and independent candidates and membersSubdivision 30-DA
...........
 88Polly Farmer Foundation (Inc)item 2.2.16
...........
 89Prevention of cruelty to animalssection 30-45
...........
 89APrince's Charities Australia Limiteditem 13.2.20
...........
 90Productivitysection 30-65
...........
 91(Repealed by No 41 of 2011) 
...........
 92Property, rules for valuing giftssection 30-15 and Subdivision 30-C
...........
 92APublic ambulance servicesitems 1.1.7 and 1.1.8
...........
 93Public benevolent institutionsitems 4.1.1, 4.1.2 and 4.1.7
...........
 94PWR Melbourne 2009 Limiteditem 13.2.17
...........
 94AA(Repealed by No 136 of 2010) 
...........
 94ABRanfurly Library Service Incorporateditem 12.2.3
...........
 94AReceipts for giftsSubdivision 30-CA
...........
 94BReconciliation Australia Limiteditem 4.2.19
...........
 95Religious instruction/educationsection 30-25
...........
 95AResearch Australia Limiteditem 3.2.6
...........
 96Research institutionsitems 1.1.4 and 1.1.5
...........
 97Residential education institutionssection 30-25
...........
 97AAAA(Repealed by No 101 of 2006) 
...........
 97AAARhodes Trust in Australiaitem 9.2.25
...........
 97AARoberta Sykes Indigenous Education Foundationitem 2.2.40
...........
 97ARoyal Australian and New Zealand College of Obstetricians and Gynaecologistsitem 1.2.1
...........
97BRoyal Australian and New Zealand College of Ophthalmologistsitem 1.2.22
...........
 98Royal Australian and New Zealand College of Psychiatristsitem 1.2.6
...........
 98ARoyal Australian and New Zealand College of Radiologistsitem 1.2.4
...........
 99Royal Australian College of General Practitionersitem 1.2.7
...........
100Royal Australasian College of Physiciansitem 1.2.8
...........
101Royal Australasian College of Surgeonsitem 1.2.9
...........
102Royal College of Nursing, Australiaitem 1.2.12
...........
103Royal College of Pathologists of Australasiaitem 1.2.10
...........
103ARoyal Institution of Australia Incorporateditem 2.2.37
...........
104Royal Societies for the Prevention of Cruelty to Animalssection 30-45
...........
104A(Repealed by No 101 of 2006) 
...........
104BRSL Foundationitem 5.2.11
...........
104C(Repealed by No 101 of 2006) 
...........
105Rural school hostel buildingsitem 2.1.11
...........
105A(Repealed by No 101 of 2006) 
...........
105B(Repealed by No 41 of 2011) 
...........
106(Repealed by No 101 of 2006) 
...........
107School building fundsitem 2.1.10
...........
108Schoolssection 30-25
...........
109Scoutsitems 10.2.4 and 10.2.5
...........
110Sichuan Earthquake Surviving Children's Education Funditem 9.2.22
...........
110AA(Repealed by No 101 of 2006) 
...........
110ASir Earl Page Memorial Trustitem 3.2.5
...........
110B(Repealed by No 101 of 2006) 
...........
111Sir Robert Menzies Memorial Trust Foundation Limiteditem 11.2.5
...........
111ASir William Tyree Foundationitem 2.2.18
...........
111AAASocial Traders Ltditem 13.2.5
...........
111AASocial Ventures Australia Limiteditem 13.2.16
...........
111BSouthCare Helicopter Funditem 1.2.14
...........
111CSpirit of Australia Foundationitem 2.2.36
...........
112Sports and recreationsection 30-90
...........
112AASpreading deductions over income yearsSubdivision 30-DB
...........
112AB(Repealed by No 136 of 2010) 
...........
112AC(Repealed by No 136 of 2010) 
...........
112AD(Repealed by No 136 of 2010) 
...........
112AE(Repealed by No 136 of 2010) 
...........
112AFSt George's Cathedral Restoration Funditem 13.2.8
...........
112AFA(Repealed by No 41 of 2011) 
...........
112AG(Repealed by No 41 of 2011) 
...........
112A(Repealed by No 101 of 2006) 
...........
112B(Repealed by No 101 of 2006) 
...........
112BA(Repealed by No 41 of 2011) 
...........
112CSydney Talmudical College Association Refugees Overseas Aid Funditem 9.2.5
...........
112D(Repealed by No 101 of 2006) 
...........
112E(Repealed by No 136 of 2010) 
...........
113Tasmanian Conservation Trust Incorporateditem 6.2.11
...........
114Taxation incentives for the Arts schemeitems 4 and 5 of the table in section 30-15
...........
114ATeach for Australiaitem 2.2.41
...........
115Technical and further education institutionitem 2.1.7
...........
116Tertiary education/TAFEsection 30-25
...........
116ATrust for Nature (Victoria)item 6.2.6
...........
117Trusts - ancillaryitem 2 of the table in section 30-15
...........
118Trusts - philanthropicsection 30-95
...........
118AA(Repealed by No 101 of 2006) 
...........
118AUnited Israel Appeal Refugee Relief Fund Limiteditem 9.2.6
...........
118BUnited States Studies Centreitem 3.2.13
...........
118CUnited Way Australiaitem 4.2.5
...........
119Universities - generalsection 30-25
...........
120Universities - researchsection 30-40
...........
120AValuations by Commissionersection 30-212
...........
121Valuerssection 30-210
...........
121AVictorian Crime Stoppers Programitem 4.2.29
...........
121B(Repealed by No 136 of 2010) 
...........
121C(Repealed by No 41 of 2011) 
...........
122Visy Caresitem 11.2.9
...........
122A(Repealed by No 78 of 2007) 
...........
123War Memorialssection 30-50
...........
123A(Repealed by No 101 of 2006) 
...........
124Welfare and rightssection 30-45
...........
124AWHEELCHAIRS FOR KIDS Incorporateditem 9.2.19
...........
125Winston Churchill Memorial Trustitem 11.2.7
...........
126WorldSkills Australiaitem 7.2.3
...........
127World Wide Fund for Nature Australiaitem 6.2.22
...........
127AA(Repealed by No 41 of 2011) 
...........
127AXanana Vocational Education Trustitem 9.2.17
...........
127BYachad Accelerated Learning Project Limiteditem 2.2.34
...........
128Young Endeavour Youth Scheme Public Funditem 13.2.3

[CCH Note 1: S 30-315 will be amended by No 11 of 2014, s 3 and Sch 4 item 9, by repealing table item 27AAA, effective 17 December 2018.]

[CCH Note 2: S 30-315 will be amended by No 85 of 2013 (as amended by No 70 of 2015), s 3 and Sch 4 item 13, by repealing table items 24B and 73AA, effective 1 July 2022.]

[CCH Note 3: S 30-315 will be amended by No 85 of 2013, s 3 and Sch 4 item 15, by repealing table item 5, effective 1 July 2023.]

Archived:

S 30-315(2) (table items 2AA, 2A, 18, 20B, 23A, 25B, 28, 28B, 29, 32, 34A, 59, 64A, 67A, 68A, 72AA, 72B, 72BB, 74A, 81, 94, 97AA, 104A, 104C, 106, 110B, 112A, 112B, 112D, former 114A, 118AA and 123A) repealed as inoperative by No 101 of 2006, s 3 and Sch 1 item 229, 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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