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TAXATION LAWS AMENDMENT ACT (NO. 2) 2002 NO. 57, 2002 - SCHEDULE 9

- Income tax deductions for gifts

Part 1— Income Tax Assessment Act 1936
1 Subsection 78(3)

After "Amnesty International", insert "Australia".

2 Subsection 78(3)

Omit:

Australian Administrative Staff College


(4)-Table 2, item 2.2.5


3 Subsection 78(3)

After:

Medical research


(4)-Table 1


insert:

Monash Mt Eliza Graduate School of Business and Government Limited


(4)-Table 2, item 2.2.5


4 Subsection 78(3)

After "National Safety Council of Australia", insert "Limited".

5 Subsection 78(4) (item 2.2.5 of table 2)

Omit "Australian Administrative Staff College", substitute "Monash Mt Eliza Graduate School of Business and Government Limited".

6 Subsection 78(4) (item 4.2.1 of table 4)

After "Amnesty International", insert "Australia".

7 Subsection 78(4) (item 4.2.4 of table 4)

After "National Safety Council of Australia", insert "Limited".

8 Subsection 78(4) (item 6.2.5 of table 6)

After "Victorian National Parks Association", insert "Incorporated".

Part 2— Income Tax Assessment Act 1997
9 Subsection 30-20(2) (at the end of the table)

Add:

1.2.16


National Breast Cancer Centre Gift Fund


the gift must be made after 24 September 2001


1.2.17


The Bionic Ear Institute


the gift must be made after 4 October 2001


10 Subsection 30-25(2) (table item 2.2.5)

Repeal the item, substitute:

2.2.5


Monash Mt Eliza Graduate School of Business and Government Limited


the gift must be made before 6 April 2000


11 Subsection 30-25(2) (table item 2.2.12)

Omit "none", substitute "the gift must be made before 21 February 2001".

12 Subsection 30-25(2) (at the end of the table)

Add:

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


13 Subsection 30-45(2) (table item 4.2.1)

After "Amnesty International", insert "Australia".

14 Subsection 30-45(2) (table item 4.2.4)

After "Australia", insert "Limited".

15 Subsection 30-45(2) (table item 4.2.8)

Omit "none", substitute "the gift must be made before 24 December 1999".

16 Subsection 30-45(2) (table item 4.2.16)

Omit "none", substitute "the gift must be made before 18 November 2000".

17 Subsection 30-45(2) (at the end of the table)

Add:

4.2.20


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


the gift must be made after 22 December 1999


18 Subsection 30-50(2) (table item 5.2.9)

Omit "2001", substitute "2003".

19 Subsection 30-50(2) (table item 5.2.13)

Omit "2001", substitute "2002".

20 Subsection 30-50(2) (at the end of the table)

Add:

5.2.14


Sir Hughie Edwards VC Foundation Incorporated


the gift must be made after 21 August 2001 and before 23 August 2003


5.2.15


Warringah, Australia Remembers Trust


the gift must be made after 8 November 2001 and before 9 November 2003


5.2.16


Bowral Vietnam Memorial Walk Trust Incorporated


the gift must be made after 15 August 2001 and before 16 August 2003


5.2.17


The Albert Coates Memorial Trust


the gift must be made after 30 January 2002 and before 31 January 2004


5.2.18


Tea Gardens / Hawks Nest War Memorial Committee


the gift must be made after 30 January 2002 and before 31 January 2004


21 Subsection 30-55(2) (table item 6.2.5)

After "Association", insert "Incorporated".

22 Subsection 30-80(2) (at the end of the table)

Add:

9.2.11


Australian Red Cross Society—American Disaster Fund


the gift must be made after 9 September 2001 and before 11 September 2003


23 Section 30-105 (at the end of the table)

Add:

13.2.3


Young Endeavour Youth Scheme Public Fund


the gift must be made after 24 September 2001


24 Subsection 30-315(2) (after table item 2)

Insert:

2A


Albert Coates Memorial Trust


item 5.2.17


25 Subsection 30-315(2) (table item 3)

After "Amnesty International", insert "Australia".

26 Subsection 30-315(2) (table item 13)

Repeal the item.

27 Subsection 30-315(2) (after table item 20A)

Insert:

20B


Australian Ex-Prisoners of War Memorial Fund


item 5.2.9


28 Subsection 30-315(2) (after table item 21)

Insert:

21A


Australian Human Rights Education Fund


item 2.2.25


29 Subsection 30-315(2) (table item 25A)

Repeal the item, substitute

25A


Australian Primary Principals Association Education Foundation


item 2.2.22


25B


Australian Red Cross Society—American Disaster Fund


item 9.2.11


30 Subsection 30-315(2) (after table item 27)

Insert:

27A


Bionic Ear Institute


item 1.2.17


31 Subsection 30-315(2) (after table item 28)

Insert:

28AAA


Bowral Vietnam Memorial Walk Trust Incorporated


item 5.2.16


32 Subsection 30-315(2) (after table item 34)

Insert:

34AA


Commonwealth Study Conferences (Australia) Incorporated


item 2.2.23


33 Subsection 30-315(2) (after table item 72A)

Insert:

72AA


Monash Mt Eliza Graduate School of Business and Government Limited


item 2.2.5


34 Subsection 30-315(2) (after table item 72B)

Insert:

72C


Mt Eliza Graduate School of Business and Government Limited


item 2.2.24


35 Subsection 30-315(2) (after table item 73)

Insert:

73A


National Breast Cancer Centre Gift Fund


item 1.2.16


36 Subsection 30-315(2) (table item 76)

After "Australia", insert "Limited".

37 Subsection 30-315(2) (after table item 110A)

Insert:

110B


Sir Hughie Edwards VC Foundation Incorporated


item 5.2.14


38 Subsection 30-315(2) (after table item 114)

Insert:

114A


Tea Gardens / Hawks Nest War Memorial Committee


item 5.2.18


39 Subsection 30-315(2) (after table item 123)

Insert:

123A


Warringah, Australia Remembers Trust


item 5.2.15


40 Subsection 30-315(2) (at the end of the table)

Add:

128


Young Endeavour Youth Scheme Public Fund


item 13.2.3


Part 3—Application of amendments
41 Application

The amendments made by items 1 and 6 apply to gifts made after 30 June 1985 and before 1 July 1997.

42 Application

The amendments made by items 2, 3 and 5 apply to gifts made after 22 July 1994 and before 1 July 1997.

43 Application

The amendments made by items 4 and 7 apply to gifts made after 14 September 1993 and before 1 July 1997.

44 Application

The amendment made by item 8 applies to gifts made after 18 March 1985 and before 1 July 1997.

45 Application—various items in Part 2

The amendments made by items 10, 13, 14, 21, 25, 26, 33 and 36 apply in relation to gifts made after 30 June 1997.


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