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INCOME TAX ASSESSMENT ACT 1997 - SECT 30.20

Health

             (1)  This table sets out general categories of health recipients.

 

Health--General

Item

Fund, authority or institution

Special conditions

1.1.1

a public hospital

none

1.1.2

a hospital carried on by a society or association otherwise than for the purposes of profit or gain to the individual members of the society or association

none

1.1.3

a public fund established before 23 October 1963 and maintained for the purpose of providing money for hospitals covered by item 1.1.1 or 1.1.2 or for the establishment of such hospitals

none

1.1.4

a public authority engaged in research into the causes, prevention or cure of disease in human beings, animals or plants

the gift must be made for such research

1.1.5

a public institution engaged solely in research into the causes, prevention or cure of disease in human beings, animals or plants

none

1.1.6

a charitable institution whose principal activity is to promote the prevention or the control of diseases in human beings

none

 

1.1.7

a public ambulance service

none

 

1.1.8

a public fund established and maintained for the purpose of providing money for the provision of public ambulance services

none

 

             (2)  This table sets out specific health recipients.

 

Health--Specific

Item

Fund, authority or institution

Special conditions

1.2.1

The Royal Australian and New Zealand College of Obstetricians and Gynaecologists

none

1.2.4

The Royal Australian and New Zealand College of Radiologists

the gift must be made for education or research in medical knowledge or science

1.2.5

the New South Wales College of Nursing

none

1.2.6

the Royal Australian and New Zealand College of Psychiatrists

none

1.2.7

the Royal Australian College of General Practitioners

the gift must be made for education or research in medical knowledge or science

1.2.8

the Royal Australasian College of Physicians

none

1.2.9

the Royal Australasian College of Surgeons

none

1.2.10

the Royal College of Pathologists of Australasia

the gift must be made for education or research in medical knowledge or science

1.2.12

the Royal College of Nursing, Australia

none

1.2.13

the Australian and New Zealand College of Anaesthetists

none

1.2.14

SouthCare Helicopter Fund

the gift must be made after 11 September 2000

1.2.16

National Breast Cancer Centre Gift Fund

the gift must be made after 24 September 2001 and before 2 August 2011

1.2.17

The Bionic Ear Institute

the gift must be made after 4 October 2001 and before 10 November 2010

1.2.18

The Australasian College for Emergency Medicine

the gift must be made after 2 February 2009

1.2.19

Cancer Australia

the gift must be made:

(a) after 8 June 2011; and

(b) for improving outcomes for Australians affected by breast cancer

Education



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