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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5.2.1(Repealed by No 101 of 2006) 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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