INCOME TAX ASSESSMENT ACT 1997 - SECT 30.20 Health
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--fund, authority or institution | Special conditions--gift |
1.1.1 | a public hospital | the public hospital must be: (a) an * Australian government agency; or (b) a * registered charity | none |
1.1.2 | a hospital carried on by a society or association | the society or association must be a * registered charity | none |
1.1.3 | a public fund maintained for: (a) the purpose of providing money for hospitals covered by item 1.1.1 or 1.1.2; or (b) the establishment of such hospitals | (a) the public fund must have been established before 23 October 1963; and (b) the public fund must be, or be operated by, an * Australian government agency or a * registered charity; and (c) the hospitals must satisfy the special conditions set out in item 1.1.1 or 1.1.2 (as applicable) | 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 public authority must be: (a) an * Australian government agency; or (b) a * registered charity | 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 | the public institution must be: (a) an * Australian government agency; or (b) a * registered charity | none |
1.1.6 | none | none | |
1.1.7 | a public ambulance service | the public ambulance service must be: (a) an * Australian government agency; or (b) a * registered charity | none |
1.1.8 | a public fund established and maintained for the purpose of providing money for public ambulance services covered by item 1.1.7 | (a) the public fund must be, or be operated by, an * Australian government agency or a * registered charity; and (b) the public ambulance services must satisfy the special conditions set out in item 1.1.7 | none |
1.1.9 | a * community shed | the community shed must be a * registered charity | 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 |
1.2.18 | 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 |
1.2.20 | The Australasian College of Dermatologists | the gift must be made for education or research in medical knowledge or science |
1.2.21 | College of Intensive Care Medicine of Australia and New Zealand | the gift must be made for education or research in medical knowledge or science |
1.2.22 | The Royal Australian and New Zealand College of Ophthalmologists | the gift must be made for education or research in medical knowledge or science |