A T O home
Legal Database
Search   
for 
 
Access the database 
Browse database
Searches  
View last document
Quick access 
View legislation
View a document
Email Cross Reference Material Previous/Next Section Contents Previous/Next Result
Printable version
Printable
version

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

International affairs

SECTION 30-80  International affairs  

 View history reference

30-80(1)  

 View history reference
This table sets out general categories of international affairs recipients.
International affairs - General
ItemFund, authority or institutionSpecial conditions - fund, authority or institutionSpecial conditions - gift
9.1.1a public fund declared by the Minister to be a developing country relief fund under section 30-85the public fund must be:
(a) a *registered charity; or
(b) operated by a registered charity
see section 30-85
.......... 
9.1.2a public fund established and maintained by a *registered public benevolent institution solely for providing money for the relief (including relief by way of assistance to re-establish a community) of people in a country other than:
(a) Australia; and
(b) a country declared by the *Foreign Affairs Minister to be a developing country;
who are in distress as a result of a disaster to which subsection 30-86(1) applies
nonesee subsection 30-86(4)

30-80(2)  

 View history reference
This table sets out specific international affairs recipients.
International affairs - Specific
ItemFund, authority or institutionSpecial conditions
9.2.1the Australian Institute of International Affairsnone
...........
9.2.2The Diamond Jubilee Trust Australiathe gift must be made after 31 October 2012 and before 1 July 2015
...........
9.2.3The Foundation for Development Cooperation Ltdnone
...........
9.2.4Australian American Education Leadership Foundation Limitedthe gift must be made after 26 January 1998
...........
9.2.5Sydney Talmudical College Association Refugees Overseas Aid Fundthe gift must be made after 29 January 1998
...........
9.2.6United Israel Appeal Refugee Relief Fund Limitedthe gift must be made after 29 January 1998
...........
9.2.7the Asia Society AustralAsia Centrethe gift must be made after 6 December 1998
...........
9.2.8The Global Foundationthe gift must be made after 2 November 1999
...........
9.2.9AE1 Incthe gift must be made after 25 September 2011 and before 26 September 2014
...........
9.2.10Australia for UNHCRthe gift must be made after 27 June 2007
...........
9.2.11The Australia Foundation in support of Human Rights Watch Limitedthe gift must be made after 30 June 2013
...........
9.2.12Lowy Institute for International Policythe gift must be made after 13 August 2003
...........
9.2.13The Rotary Leadership Victoria Australian Embassy for Timor-Leste Fund Limitedthe gift must be made after 7 November 2004 and before 1 January 2010
...........
9.2.14Make a Mark Australia Incorporatedthe gift must be made after 30 June 2013
.......... 
9.2.15East African Fundthe gift must be made on or after 1 July 2014
.......... 
9.2.16(Repealed by No 41 of 2011) 
.......... 
9.2.17Xanana Vocational Education Trustthe gift must be made after 20 July 2005 and before 1 January 2011
.......... 
9.2.18American Australian Association Limitedthe gift must be made after 13 November 2006
.......... 
9.2.19WHEELCHAIRS FOR KIDS Incorporatedthe gift must be made after 28 February 2008 and before 1 March 2010
.......... 
9.2.20(Repealed by No 41 of 2011) 
.......... 
9.2.21Diplomacy Training Program Limitedthe gift must be made after 16 April 2009
.......... 
9.2.22Sichuan Earthquake Surviving Children's Education Fundthe gift must be made after 11 May 2008 and before 13 May 2010
.......... 
9.2.23Bali Peace Park Association Incthe gift must be:
(a) made after 15 December 2009 and before 16 December 2014; and
(b) used for the purpose of establishing the Bali Peace Park
.......... 
9.2.24(Repealed by No 129 of 2011) 
.......... 
9.2.25Rhodes Trust in Australiathe gift must be made after 21 October 2011
.......... 
9.2.26International Jewish Relief Limitedthe gift must be made on or after 1 January 2015
.......... 
9.2.27Cambridge Australia Scholarships Limitedthe gift must be made on or after 1 July 2016 and before 1 July 2021

[CCH Note: S 30-80(2) will be amended by No 11 of 2014, s 3 and Sch 4 item 8, by repealing table item 9.2.23, effective 17 December 2018.]

Archived:

S 30-80(2) (former table items 9.2.9 and 9.2.11) repealed as inoperative by No 101 of 2006, s 3 and Sch 1 item 224, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive.


 



This information is provided by CCH Australia Limited. View the disclaimer and notice of copyright.
Top of page
More information on page