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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

Defence

SECTION 30-50  Defence  

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30-50(1)  

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This table sets out general categories of defence recipients.
Defence - General
ItemFund, authority or institutionSpecial conditions - fund, authority or institutionSpecial conditions - gift
5.1.1the Commonwealth or a Statenonethe gift must be made for purposes of defence
..........
5.1.2a public institution or public fund established and maintained for the comfort, recreation or welfare of members of:
(a) the armed forces of any part of Her Majesty ' s dominions; or
(b) any allied or other foreign force serving in association with Her Majesty ' s armed forces
the public institution or public fund must be:
(a) an *Australian government agency; or
(b) a *registered charity; or
(c) in the case of a public fund - operated by an Australian government agency or registered charity
none
..........
5.1.3a public fund established and maintained solely for providing money to reconstruct, or make critical repairs to, a particular war memorial that:
(a) is located in Australia; and
(b) commemorates events in a conflict in which Australia was involved, or people who are mainly Australians and who participated on Australia ' s behalf in a conflict; and
(c) is a focus for public commemoration of the events or people mentioned in paragraph (b); and
(d) is solely or mainly used for that public commemoration
the public fund must be:
(a) an *Australian government agency; or
(b) a *registered charity; or
(c) operated by an Australian government agency or registered charity
the gift must be made within the 2 years beginning on the day on which:
(a) the fund; or
(b) if the fund is legally owned by an entity that is endorsed for the operation of the fund - the entity;
is endorsed as a *deductible gift recipient under Subdivision 30-BA

30-50(2)  

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This table sets out specific defence recipients.
Defence - Specific
ItemFund, authority or institutionSpecial conditions
5.2.1(Repealed by No 101 of 2006 ) 
.......... .
5.2.2 to 5.2.10(Repealed by No 101 of 2006 ) 
.......... .
5.2.11The RSL Foundationthe gift must be made after 20 September 2000
.......... .
5.2.12 to 5.2.15(Repealed by No 101 of 2006 ) 
.......... .
5.2.16(Repealed by No 41 of 2011) 
.......... .
5.2.17 to 5.2.20(Repealed by No 101 of 2006 ) 
.......... .
5.2.21(Repealed by No 101 of 2006) 
.......... .
5.2.22(Repealed by No 101 of 2006) 
.......... .
5.2.23(Repealed by No 101 of 2006 ) 
.......... .
5.2.24(Repealed by No 41 of 2011) 
.......... .
5.2.25(Repealed by No 41 of 2011) 
.......... .
5.2.26C E W Bean Foundationthe gift must be made after 14 November 2005 and before 15 November 2007
.......... .
5.2.27(Repealed by No 41 of 2011) 
.......... .
5.2.28The Bathurst War Memorial Carillon Public Fund Trustthe gift must be made after 2 August 2007 and before 3 August 2009
.......... .
5.2.29AE 2 Commemorative Foundation Ltdthe gift must be made after 28 February 2008 and before 1 March 2010
.......... .
5.2.30Memorials Development Committee Ltdthe gift must be made after 4 September 2007 and before 1 July 2010
.......... .
5.2.31the Anzac Centenary Public Fundthe gift must be made after 30 November 2012 and before 1 May 2019
.......... .
5.2.32the Australian Peacekeeping Memorial Project Incorporatedthe gift must be made after 31 December 2012 and before 1 January 2018
.......... .
5.2.33National Boer War Memorial Association Incorporatedthe gift must be made after 31 December 2012 and before 1 January 2018

[ CCH Note 1: S 30-50(2) will be amended by No 85 of 2013 (as amended by No 70 of 2015), s 3 and Sch 4 item 12, by repealing table items 5.2.32 and 5.2.33, effective 1 July 2022.]

[ CCH Note 2: S 30-50(2) will be amended by No 85 of 2013, s 3 and Sch 4 item 14, by repealing table item 5.2.31, effective 1 July 2023.]

Archived:

S 30-50(2) (table items 5.2.2 to 5.2.10, 5.2.12 to 5.2.15, 5.2.17 to 5.2.20 and 5.2.23) repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 222, 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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