Commonwealth of Australia Consolidated Acts Commonwealth of Australia Consolidated Acts(1) This section sets out requirements to be met for you to be able to deduct a gift you make to a fund, authority or institution described in the column headed "Recipient" of item 1, 2 or 4 of the table in section 30- 15. However, this section does not apply to:
(a) a fund, authority or institution that is mentioned by name in an item of a table in Subdivision 30-B; or
(c) the Australiana Fund.
(2) The fund, authority or institution must:
(a) be an entity or * government entity that is endorsed under Subdivision 30-BA as a * deductible gift recipient; or
(b) in the case of a fund--either:
(i) be owned legally by an entity that is endorsed under Subdivision 30-BA as a * deductible gift recipient for the operation of the fund; or
(ii) be under the control of one or more persons who constitute a * government entity that is endorsed under Subdivision 30-BA as a * deductible gift recipient for the operation of the fund; or
(c) in the case of an authority or institution--be part of an entity or * government entity that is endorsed under Subdivision 30-BA as a * deductible gift recipient for the operation of the authority or institution.
Example: A public fund that is established and maintained for constructing a building to be used by a State school and is controlled by the principal of the school would be an example of a fund under the control of one or more persons who constitute a government entity that is endorsed as a deductible gift recipient for the operation of the fund, if the school were so endorsed.
Table of sections
Health
30-20 Health
Education
30-25 Education
30-30 Gifts that must be for certain purposes
30-35 Gifts to a public fund established to benefit a rural school hostel building must satisfy certain requirements
30-37 Scholarship etc. funds
Research
30-40 Research
Welfare and rights
30-45 Welfare and rights
30-45A Australian disaster relief funds--declarations by Minister
30-46 Australian disaster relief funds--declarations under State and Territory law
Defence
30-50 Defence
Environment
30-55 The environment
30-60 Gifts to a National Parks body or conservation body must satisfy certain requirements
Industry, trade and design
30-65 Industry, trade and design
The family
30-70 The family
30-75 Marriage education organisations must be approved
International affairs
30-80 International affairs
30-85 Developing country relief funds
30-86 Developed country disaster relief funds
Sports and recreation
30-90 Sports and recreation
Philanthropic trusts
30-95 Philanthropic trusts
30-100 Cultural organisations
Fire and emergency services
30-102 Fire and emergency services
Other recipients
30-105 Other recipients