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INCOME TAX ASSESSMENT ACT 1997 - SECT 30.25

Education

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

 

Education--General

Item

Fund, authority or institution

Special conditions

2.1.1

a public university

none

2.1.2

a public fund for the establishment of a public university

none

2.1.3

a charitable or public institution that is a higher education provider within the meaning of the Higher Education Support Act 2003

none

2.1.4

a residential educational institution affiliated under statutory provisions with a public university

none

2.1.5

a residential educational institution established by the Commonwealth

none

2.1.6

a residential educational institution that is affiliated with a charitable or public institution that is a higher education provider within the meaning of the Higher Education Support Act 2003

none

2.1.7

an institution that the * Education Minister has determined to be a technical and further education institution under the Student Assistance Act 1973

see section 30-30

2.1.8

a public fund established and maintained solely for the purpose of providing religious instruction in government schools in Australia

none

2.1.9

a public fund established and maintained by a Roman Catholic archdiocesan or diocesan authority solely for the purpose of providing religious instruction in government schools in Australia

none

2.1.10

a public fund established and maintained solely for providing money for the acquisition, construction or maintenance of a building used, or to be used, as a school or college by:

(a) a government; or

(b) a public authority; or

(c)  a society or association which is carried on otherwise than for the purposes of profit or gain to the individual members of the society or association

none

2.1.11

a public fund established and maintained solely for providing money for the acquisition, construction or maintenance of a rural school hostel building

see section 30- 35

2.1.12

a government school that:

(a) provides special education for students each of whom has a disability that is permanent or is likely to be permanent; and

(b) does not provide education for other students

none

2.1.13

a public fund:

(a) that is established for charitable purposes; and

(b) that is established and maintained solely for providing money for scholarships, bursaries or prizes to which section 30-37 applies

see section 30-37

 

             (2)  This table sets out specific education recipients.

 

Education--Specific

Item

Fund, authority or institution

Special conditions

 

2.2.1

The Academy of the Social Sciences in Australia Incorporated

none

 

2.2.2

the Australian Academy of Science

none

 

2.2.3

the Australian Academy of the Humanities for the Advancement of Scholarship in Language, Literature, History, Philosophy and the Fine Arts

none

 

2.2.4

the Australian Academy of Technological Sciences and Engineering Limited

none

 

2.2.6

the Australian and New Zealand Association for the Advancement of Science

none

 

2.2.7

the Australian Ireland Fund

none

 

2.2.8

the Life Education Centre

none

 

2.2.9

a company that conducts life education programs under the auspices of the Life Education Centre if the company:

(a) is not carried on for the purposes of profit or gain to its individual members; and

(b) is prohibited by its * constitution from making any distribution of money or property to its members

the gift must be for the conduct of such programs

 

2.2.10

the Council for Christian Education in Schools

none

 

2.2.11

the Council for Jewish Education in Schools

none

 

2.2.13

the Lionel Murphy Foundation

none

 

2.2.14

the Marcus Oldham Farm Management College

see section 30-30

 

2.2.16

the Polly Farmer Foundation (Inc)

none

 

2.2.17

The Australian Council of Christians and Jews

the gift must be made after 6 December 1998

 

2.2.18

the Sir William Tyree Foundation of The Australian Industry Group

the gift must be made after 28 February 1999

 

2.2.20

Australian Nuffield Farming Scholars Association

the gift must be made after 16 April 2001

 

2.2.21

Dymocks Children's Charities Limited

the gift must be made after 4 January 2001

 

2.2.22

Australian Primary Principals Association Education Foundation

the gift must be made after 1 October 2001

 

2.2.23

Commonwealth Study Conferences (Australia) Incorporated

the gift must be made after 19 February 2001

 

2.2.24

Mt Eliza Graduate School of Business and Government Limited

the gift must be made after 4 April 2000

 

2.2.25

Australian Human Rights Education Fund

the gift must be made after 24 September 2001

 

2.2.26

Aboriginal Education Council (N.S.W.) Incorporated

the gift must be made after 6 May 2002

 

2.2.27

General Sir John Monash Foundation

the gift must be made after 16 June 2002

 

2.2.28

Australian-American Educational Foundation

the gift must be made after 30 April 2003

 

2.2.29

The Australian Literacy and Numeracy Foundation Limited

the gift must be made after 11 October 2002

 

2.2.30

The Constitution Education Fund

the gift must be made after 20 June 2003

 

2.2.31

Country Education Foundation of Australia Limited

the gift must be made on or after 20 August 2003

 

2.2.32

Clontarf Foundation

the gift must be made after 30 August 2004

 

2.2.33

International Specialised Skills Institute Incorporated

the gift must be made after 11 August 2005

 

2.2.34

Yachad Accelerated Learning Project Limited

the gift must be made after 29 June 2005 and before 1 July 2012

 

2.2.36

The Spirit of Australia Foundation

the gift must be made after 10 September 2007

 

2.2.37

The Royal Institution of Australia Incorporated

the gift must be made after 16 April 2009

 

2.2.38

One Laptop per Child Australia Ltd

the gift must be made after 26 May 2010 and before 1 July 2012

 

2.2.39

The Charlie Perkins Scholarship Trust

the gift must be made after 1 August 2010 and before 2 August 2013

 

2.2.40

Roberta Sykes Indigenous Education Foundation

the gift must be made after 1 August 2010 and before 2 August 2013

 



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