Commonwealth Consolidated Acts Commonwealth 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
(b) a * prescribed private fund; 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 30‑46 Australian disaster
relief funds 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
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