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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

Welfare and rights

SECTION 30-45  Welfare and rights  

 View history reference

30-45(1)  

 View history reference
This table sets out general categories of welfare and rights recipients.
Welfare and rights - General
ItemFund, authority or institutionSpecial conditions - fund, authority or institutionSpecial conditions - gift
4.1.1a *registered public benevolent institutionnonenone
.......... 
4.1.2a public fund maintained for the purpose of providing money for:
(a) *registered public benevolent institutions; or
(b) the establishment of registered public benevolent institutions
the public fund must:
(a) have been established before 23 October 1963; and
(b) be:
 (i) a *registered charity; or
 (ii) operated by a registered
   charity
none
.......... 
4.1.3a public fund established and maintained for the purpose of relieving the necessitous circumstances of one or more individuals who are in Australiathe public fund must:
(a) be an *Australian government agency; or
(b) be a *registered charity; or
(c) not be an *ACNC type of entity
none
.......... 
4.1.4a public fund that, when the gift is made, is on the register of *harm prevention charities kept under Subdivision 30-EAthe public fund must be:
(a) a *registered charity; or
(b) operated by a registered charity
the gift must be made after 30 June 2003
.......... 
4.1.5a public fund (including a public fund established and maintained by a public benevolent institution) that is established and maintained solely for providing money for the relief (including relief by way of assistance to re-establish a community) of people in Australia in distress as a result of a disaster to which subsection 30-45A(1) or 30-46(1) appliesthe public fund 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
see subsections 30-45A(4) and 30-46(2)
.......... 
4.1.6an institution whose principal activity is one or both of the following:
(a) providing short-term direct care to animals (but not only native wildlife) that have been lost or mistreated or are without owners;
(b) rehabilitating orphaned, sick or injured animals (but not only native wildlife) that have been lost or mistreated or are without owners
the institution must be a *registered charitynone
.......... 
4.1.7an institution that would be a public benevolent institution, but for one or both of the following:
(a) it also promotes the prevention or the control of diseases in human beings (but not as a principal activity);
(b) it also promotes the prevention or the control of *behaviour that is harmful or abusive to human beings (but not as a principal activity)
the institution must be a *registered charitynone

30-45(2)  

 View history reference
This table sets out specific welfare and rights recipients.
Welfare and rights - Specific
ItemFund, authority or institutionSpecial conditions
4.2.1Amnesty International Australianone
...........
4.2.2the Child Accident Prevention Foundation of Australianone
...........
4.2.3the National Foundation for Australian Women Limitednone
...........
4.2.4the National Safety Council of Australia Limitednone
...........
4.2.5United Way Australiathe gift must be made after 25 April 2013
...........
4.2.6the Royal Society for the Prevention of Cruelty to Animals New South Walesnone
...........
4.2.7the Royal Society for the Prevention of Cruelty to Animals (Victoria) Inc.none
...........
4.2.8Australian Neighbourhood Houses & Centres Association (ANHCA) Inc.the gift must be made after 30 June 2013
...........
4.2.9the Royal Society for the Prevention of Cruelty to Animals (South Australia) Incorporatednone
...........
4.2.10the Royal Society for the Prevention of Cruelty to Animals Western Australia (Incorporated)none
...........
4.2.11the R.S.P.C.A. (Tasmania) Incorporatednone
...........
4.2.12the Society for the Prevention of Cruelty to Animals (Northern Territory)none
...........
4.2.13the Royal Society for the Prevention of Cruelty to Animals (A.C.T.) Incorporatednone
...........
4.2.14RSPCA Australianone
...........
4.2.15the Australian Council of Social Service Incorporatedthe gift must be made after 30 June 2013
...........
4.2.16(Repealed by No 101 of 2006) 
...........
4.2.17(Repealed by No 101 of 2006) 
...........
4.2.18(Repealed by No 101 of 2006) 
...........
4.2.19Reconciliation Australia Limitedthe gift must be made after 6 December 2000
...........
4.2.20Royal Society for the Prevention of Cruelty to Animals, Queensland Incorporatedthe gift must be made after 22 December 1999
...........
4.2.21Crime Stoppers Western Australia Limitedthe gift must be made after 31 October 2002
...........
4.2.22New South Wales Crime Stoppers Limitedthe gift must be made after 31 October 2002
...........
4.2.23Crime Stoppers Tasmaniathe gift must be made after 28 November 2002
...........
4.2.24Crime Stoppers Queensland Limitedthe gift must be made after 23 January 2003
...........
4.2.25Crime Stoppers Australia Ltdthe gift must be made after 4 June 2003
...........
4.2.26Alcohol Education and Rehabilitation Foundation Limitedthe gift must be made after 5 June 2003
...........
4.2.27Crime Stoppers South Australia Limitedthe gift must be made on or after 19 September 2003
...........
4.2.28International Social Service - Australian Branchthe gift must be made after 17 March 2004
...........
4.2.29the Victorian Crime Stoppers Programthe gift must be made after 22 April 2004
...........
4.2.30(Repealed by No 101 of 2006) 
...........
4.2.31Crime Stoppers Northern Territory Programthe gift must be made after 13 March 2005
...........
4.2.31AACT Region Crime Stoppers Limitedthe gift must be made after 12 February 2009
...........
4.2.32Kidsafe ACT (Inc.)the gift must be made after 2 August 2007
...........
4.2.33Kidsafe New South Wales (Inc.)the gift must be made after 2 August 2007
...........
4.2.34Kidsafe NT (Inc.)the gift must be made after 2 August 2007
...........
4.2.35Kidsafe Qld (Inc.)the gift must be made after 2 August 2007
...........
4.2.36Kidsafe SA Incorporatedthe gift must be made after 2 August 2007
...........
4.2.37Kidsafe Tasmania (Inc)the gift must be made after 2 August 2007
...........
4.2.38Kidsafe Vic (Inc.)the gift must be made after 2 August 2007
...........
4.2.39Kidsafe Western Australia (Inc)the gift must be made after 2 August 2007
...........
4.2.40Ian Thorpe's Fountain for youth Limitedthe gift must be made after 28 February 2008
...........
4.2.41(Repealed by No 118 of 2009) 
...........
4.2.42National Congress of Australia's First Peoples Limitedthe gift must be made after 30 June 2013
...........
4.2.432017 Bourke Street Fund Trust Accountthe gift must be made:
(a) after 20 January 2017; and
(b) before 21 January 2022

[CCH Note: Part 1 of Schedule 6 to the Tax Laws Amendment (2009 Measures No 5) Act 2009 (as amended by No 169 of 2012) reads:

Part 1 - Main provisions

1 Interpretation  
1 Expressions used in this Part that are also used in the Income Tax Assessment Act 1997 have the same meaning as in that Act.

2 2009 Victorian Bushfire Appeal Trust Account  
2 This Part applies if the 2009 Victorian Bushfire Appeal Trust Account mentioned in item 4.2.41 of the table in subsection 30-45(2) of the Income Tax Assessment Act 1997 is used only for one or more of the following purposes for the benefit of communities and individuals affected by the Victorian bushfires of January and February 2009:


(a) purposes consistent with those described in item 4.1.5 of the table in subsection 30-45(1) of that Act for Australian disaster relief funds covered by that item;


(b) providing broad public benefits that:


(i) are consistent with the purposes of one or more exempt entities; and

(ii) are widely and publicly accessible; and

(iii) are commercial or private only to an incidental and ancillary extent, if at all;


(c) reimbursing payments made by individuals or organisations for purposes covered by paragraph (a) or (b);


(d) providing long-term assistance to orphans who are less than 18 years old;


(e) providing:


(i) assistance to individuals whose main residences were destroyed in the bushfires, if the residences had the characteristics of being the owner-occupied main residences of the individuals (ignoring the actual legal ownership of the residences); or

(ii) assistance to individuals who, because of the bushfires, have lived or are living in transitional housing, up to $15,000 for each individual;


(f) providing assistance to individuals who:


(i) carry on primary production businesses; or

(ii) are partners in partnerships that carry on primary production businesses; or

(iii) are beneficiaries of trusts that carry on primary production businesses;

up to $10,000 for each individual.

3 Australian Red Cross Society  
3 For the purposes of a taxation law or the Australian Charities and Not-for-profits Commission Act 2012, in determining whether the Australian Red Cross Society is a public benevolent institution or a charitable institution, disregard any payments from the Society to the 2009 Victorian Bushfire Appeal Trust Account.

4 Application  
4 Item 3 applies in relation to payments made:


(a) after 28 January 2009; and


(b) before 6 February 2014.

]

Archived:

S 30-45(2) (table items 4.2.8 and 4.2.16 to 4.2.18) repealed as inoperative by No 101 of 2006, s 3 and Sch 1 item 221, 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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