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INCOME TAX ASSESSMENT ACT 1997 - SECT 30.45

Welfare and rights

             (1)  This table sets out general categories of welfare and rights recipients.

 

Welfare and rights--General

Item

Fund, authority or institution

Special conditions

4.1.1

a public benevolent institution

none

4.1.2

a public fund established before 23 October 1963 and maintained for the purpose of providing money for public benevolent institutions or for the establishment of public benevolent institutions

none

4.1.3

a public fund established and maintained for the relief of persons in Australia who are in necessitous circumstances

none

4.1.4

a public fund that, when the gift is made, is on the register of * harm prevention charities kept under Subdivision 30-EA

the gift must be made after 30 June 2003

4.1.5

a public fund (including a public fund established and maintained by a public benevolent institution):

(a) that is established for charitable purposes; and

(b) that is established and maintained solely for providing money for the relief (including relief by way of assistance to re-establish a community) of people in Australia in distress as a result of a disaster to which subsection 30-45A(1) or 30-46(1) applies

see sections 30-45A and 30-46

4.1.6

a charitable institution whose principal activity is one or both of these:

(a) providing short-term direct care to animals (but not only native wildlife) that have been lost or mistreated or are without owners;

(b) rehabilitating orphaned, sick or injured animals (but not only native wildlife) that have been lost or mistreated or are without owners

none

4.1.7

a charitable institution that would be a public benevolent institution, but for one or both of these:

(a) it also promotes the prevention or the control of diseases in human beings (but not as a principal activity);

(b) it also promotes the prevention or the control of * behaviour that is harmful or abusive to human beings (but not as a principal activity)

none

Note:          In determining whether the Australian Red Cross Society is a public benevolent institution or a charitable institution, see Part 1 of Schedule 6 to the Tax Laws Amendment (2009 Measures No. 5) Act 2009 .

             (2)  This table sets out specific welfare and rights recipients.

 

Welfare and rights--Specific

Item

Fund, authority or institution

Special conditions

 

4.2.1

Amnesty International Australia

none

 

4.2.2

the Child Accident Prevention Foundation of Australia

none

 

4.2.3

the National Foundation for Australian Women Limited

none

 

4.2.4

the National Safety Council of Australia Limited

none

 

4.2.6

the Royal Society for the Prevention of Cruelty to Animals New South Wales

none

 

4.2.7

the Royal Society for the Prevention of Cruelty to Animals (Victoria) Inc.

none

 

4.2.9

the Royal Society for the Prevention of Cruelty to Animals (South Australia) Incorporated

none

 

4.2.10

the Royal Society for the Prevention of Cruelty to Animals Western Australia (Incorporated)

none

 

4.2.11

the R.S.P.C.A. (Tasmania) Incorporated

none

 

4.2.12

the Society for the Prevention of Cruelty to Animals (Northern Territory)

none

 

4.2.13

the Royal Society for the Prevention of Cruelty to Animals (A.C.T.) Incorporated

none

 

4.2.14

the R.S.P.C.A. Australia Incorporated

none

 

4.2.19

Reconciliation Australia Limited

the gift must be made after 6 December 2000

 

4.2.20

Royal Society for the Prevention of Cruelty to Animals, Queensland Incorporated

the gift must be made after 22 December 1999

 

4.2.21

Crime Stoppers Western Australia Limited

the gift must be made after 31 October 2002

 

4.2.22

New South Wales Crime Stoppers Limited

the gift must be made after 31 October 2002

 

4.2.23

Crime Stoppers Tasmania

the gift must be made after 28 November 2002

 

4.2.24

Crime Stoppers Queensland Limited

the gift must be made after 23 January 2003

 

4.2.25

Crime Stoppers Australia Ltd

the gift must be made after 4 June 2003

 

4.2.26

Alcohol Education and Rehabilitation Foundation Limited

the gift must be made after 5 June 2003

 

4.2.27

Crime Stoppers South Australia Limited

the gift must be made on or after 19 September 2003

 

4.2.28

International Social Service - Australian Branch

the gift must be made after 17 March 2004

 

4.2.29

the Victorian Crime Stoppers Program

the gift must be made after 22 April 2004

 

4.2.31

Crime Stoppers Northern Territory Program

the gift must be made after 13 March 2005

 

4.2.31A

ACT Region Crime Stoppers Limited

the gift must be made after 12 February 2009

 

4.2.32

Kidsafe ACT (Inc.)

the gift must be made after 2 August 2007

 

4.2.33

Kidsafe New South Wales (Inc.)

the gift must be made after 2 August 2007

 

4.2.34

Kidsafe NT (Inc.)

the gift must be made after 2 August 2007

 

4.2.35

Kidsafe Qld (Inc.)

the gift must be made after 2 August 2007

 

4.2.36

Kidsafe SA Incorporated

the gift must be made after 2 August 2007

 

4.2.37

Kidsafe Tasmania (Inc)

the gift must be made after 2 August 2007

 

4.2.38

Kidsafe Vic (Inc.)

the gift must be made after 2 August 2007

 

4.2.39

Kidsafe Western Australia (Inc)

the gift must be made after 2 August 2007

 

4.2.40

Ian Thorpe's Fountain for youth Limited

the gift must be made after 28 February 2008

 

4.2.41

2009 Victorian Bushfire Appeal Trust Account (established under section 19 of the Financial Management Act 1994 of Victoria)

the gift must be made:

(a) after 7 February 2009; and

(b) before 6 February 2014

 



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