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INCOME TAX ASSESSMENT ACT 1997 - SECT 30.80 International affairs

INCOME TAX ASSESSMENT ACT 1997 - SECT 30.80

International affairs

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

 

International affairs--General

Item

Fund, authority or institution

Special conditions--fund, authority or institution

Special conditions--gift

9.1.1

a public fund, institution or * Australian government agency whose principal purpose is delivering development or humanitarian assistance activities (or both):

(a) in a country covered by section   30 - 85; and

(b) in partnership with entities in the country, based on principles of cooperation, mutual respect and shared accountability

the public fund, institution or Australian government agency must:

(a) if it is a public fund--be operated by a * registered charity; and

(b) if it is an institution--be a registered charity; and

(c) if it is not a public fund--meet the requirements of section   30 - 130

if the gift is made to an institution or Australian government agency--the gift must be received by the gift fund (mentioned in section   30 - 130) of the institution or Australian government agency

9.1.2

a public fund established and maintained by a * registered public benevolent institution solely for providing money for the relief (including relief by way of assistance to re - establish a community) of people in a country other than:

(a) Australia; and

(b) a country declared by the * Foreign Affairs Minister to be a developing country;

who are in distress as a result of a disaster to which subsection   30 - 86(1) applies

none

see subsection   30 - 86(4)

  (2)   This table sets out specific international affairs recipients.

 

International affairs--Specific

Item

Fund, authority or institution

Special conditions

9.2.1

the Australian Institute of International Affairs

none

9.2.3

The Foundation for Development Cooperation Ltd

none

9.2.4

Australian American Education Leadership Foundation Limited

the gift must be made after 26   January 1998

9.2.5

Sydney Talmudical College Association Refugees Overseas Aid Fund

the gift must be made after 29   January 1998

9.2.6

United Israel Appeal Refugee Relief Fund Limited

the gift must be made after 29   January 1998

9.2.7

the Asia Society AustralAsia Centre

the gift must be made after 6   December 1998

9.2.8

The Global Foundation

the gift must be made after 2   November 1999

9.2.10

Australia for UNHCR

the gift must be made after 27   June 2007

9.2.11

The Australia Foundation in support of Human Rights Watch Limited

the gift must be made after 30   June 2013

9.2.12

Lowy Institute for International Policy

the gift must be made after 13   August 2003

9.2.14

Make a Mark Australia Incorporated

the gift must be made after 30   June 2013

9.2.18

American Australian Association Limited

the gift must be made after 13   November 2006

9.2.21

Diplomacy Training Program Limited

the gift must be made after 16   April 2009

9.2.25

Rhodes Trust in Australia

the gift must be made after 21   October 2011

9.2.26

International Jewish Relief Limited

the gift must be made on or after 1   January 2015

9.2.27

Cambridge Australia Scholarships Limited

the gift must be made on or after 1   July 2021 and before 1   July 2026



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