Income Tax Assessment Act 1997

Div 30 inserted by No 121 of 1997.

S 30-45(1) amended by No 40 of 2023, s 3 and Sch 3 item 8, by substituting table item 4.1.4, effective 1 January 2024. No 40 of 2023, s 3 and Sch 3 item 11 contains the following transitional provision:

11 Transitional  
Harm prevention charities with DGR endorsement

(1)
Subitem (2) applies if, immediately before the commencement of this Part:
(a) an entity and the public fund it maintains are on the register of harm prevention charities mentioned in section 30-287 of the Income Tax Assessment Act 1997 ; and
(b) the entity is endorsed as a deductible gift recipient for the operation of a fund, authority or institution under paragraph 30-120(b) of that Act in respect of the operation of the public fund; and
(c) the entity has rules (the winding up provisions ) providing that, if the public fund is wound up, any surplus assets of the public fund are to be transferred to another fund that is on the register, as required by subsection 30-289A(2) of that Act.

(2)
On and after the commencement of this Part:
(a) treat the entity as being endorsed as a deductible gift recipient under paragraph 30-120(a) of the Income Tax Assessment Act 1997 based on item 4.1.4 of the table in subsection 30-45(1) of that Act; and
(b) treat the public fund as being the entity ' s gift fund mentioned in section 30-130 of that Act, unless or until the entity establishes a replacement gift fund; and
(c) treat the winding up provisions as providing that, if the public fund is wound up, any surplus assets of the public fund are to be transferred to a fund, authority or institution gifts to which can be deducted under Division 30 of that Act, unless or until the entity amends the winding up provisions.

Harm prevention charities seeking DGR endorsement

(3)
Subitem (4) applies if, immediately before the commencement of this Part:
(a) an entity and the public fund it maintains are on the register of harm prevention charities mentioned in section 30-287 of the Income Tax Assessment Act 1997 ; and
(b) the entity has applied under subsection 426-15(1) in Schedule 1 to the Taxation Administration Act 1953 for endorsement as a deductible gift recipient for the operation of a fund, authority or institution under paragraph 30-120(b) of the Income Tax Assessment Act 1997 in respect of the operation of the public fund; and
(c) the Commissioner has not given the applicant written notice that the Commissioner endorses or refuses to endorse the applicant.

(4)
On and after the commencement of this Part:
(a) treat the application as an application for endorsement as a deductible gift recipient under paragraph 30-120(a) of the Income Tax Assessment Act 1997 based on item 4.1.4 of the table in subsection 30-45(1) of that Act; and
(b) treat the public fund as being the entity ' s gift fund mentioned in section 30-130 of that Act, unless or until the entity establishes a replacement gift fund.

Entities seeking entry on the register of harm prevention charities

(5)
Subitem (6) applies if, immediately before the commencement of this Part:
(a) an entity has submitted a request (however described) to the department administered by the Families Minister seeking to be entered on the register of harm prevention charities mentioned in section 30-287 of the Income Tax Assessment Act 1997 ; and
(b) the entity has not been notified by the department of the outcome of the request.

(6)
On and after the commencement of this Part:
(a) treat the request as an application under subsection 426-15(1) in Schedule 1 to the Taxation Administration Act 1953 by the entity for endorsement as a deductible gift recipient under paragraph 30-120(a) of the Income Tax Assessment Act 1997 based on item 4.1.4 of the table in subsection 30-45(1) of that Act; and
(b) treat the application:

(i) as having been made on the commencement of this Part; and

(ii) as meeting the requirements set out in subsection 426-15(2) in Schedule 1 to the Taxation Administration Act 1953 .

Table item 4.1.4 formerly read:

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 public fund must be: (a) a *registered charity; or (b) operated by a registered charity

the gift must be made after 30 June 2003

S 30-45(1) amended by No 110 of 2021, s 3 and Sch 1 item 8, by substituting the cell at table item 4.1.3, column headed " Special conditions - fund, authority or institution " , effective 1 October 2021. For application and transitional provisions, see note under s 30-260 . The cell formerly read:

the public fund must: (a) be an *Australian government agency; or (b) be a *registered charity; or (c) not be an *ACNC type of entity

S 30-45(1) amended by No 110 of 2014, s 3 and Sch 5 item 99, by substituting the cell at table item 4.1.4, column headed " Special conditions - fund, authority or institution " , applicable to gifts made on or after 3 December 2012. The cell formerly read:

the public fund must be a *registered charity

S 30-45(1) amended by No 96 of 2013, s 3 and Sch 1 item 24, by substituting " purpose of relieving the necessitous circumstances of one or more individuals who are in Australia " for " relief of persons in Australia who are in necessitous circumstances " in table item 4.1.3, column headed " Fund, authority or institution " , effective 1 January 2014.

S 30-45(1) amended by No 169 of 2012, s 3 and Sch 2 item 9, by substituting the table (including the note), effective 3 December 2012. For transitional provision see note under s 30-20(1) . The table and note formerly read:

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 .

[ CCH Note: Part 1 of Schedule 6 to the Tax Laws Amendment (2009 Measures No 5) Act 2009 (as amended by No 169 of 2012) reads in part:

Part 1 - Main provisions

1 Interpretation  
1
Expressions used in this Part that are also used in the Income Tax Assessment Act 1997 have the same meaning as in that Act.
…
3 Australian Red Cross Society  
3
For the purposes of a taxation law or the Australian Charities and Not-for-profits Commission Act 2012 , in determining whether the Australian Red Cross Society is a public benevolent institution or a charitable institution, disregard any payments from the Society to the 2009 Victorian Bushfire Appeal Trust Account. 4 Application  
4
Item 3 applies in relation to payments made:

(a) after 28 January 2009; and

(b) before 6 February 2014.

]

S 30-45(1) amended by No 118 of 2009, s 3 and Sch 6 item 5, by inserting the note at the end, effective 4 December 2009.

S 30-45(1) amended by No 14 of 2009 , s 3 and Sch 5 item 7, by substituting table item 4.1.5, applicable in relation to:

(a) the 2008-09 income year; and

(b) later income years.

Table item 4.1.5 formerly read:

4.1.5 ... a public fund: (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 30-46(1) applies ... see section 30-46

S 30-45(1) amended by No 80 of 2006 , s 3 and Sch 11 item 4, by inserting table items 4.1.5, 4.1.6 and 4.1.7, applicable to gifts made on or after 1 July 2006.

S 30-45(1) amended by No 67 of 2003.

S 30-45(2) amended by No 52 of 2024, s 3 and Sch 4 item 1, by substituting " 9 March 2028 " for " 9 March 2023 " in table item 4.2.44, column headed " Special conditions " , effective 1 July 2024.

S 30-45(2) amended by No 61 of 2021, s 3 and Sch 5 item 3, by inserting table items 4.2.49 and 4.2.50, effective 1 July 2021.

S 30-45(2) amended by No 118 of 2020, s 3 and Sch 3 item 1, by inserting table item 4.2.48, effective 1 January 2021.

S 30-45(2) amended by No 79 of 2020, s 3 and Sch 5 item 2, by inserting table item 4.2.47, effective 1 October 2020.

S 30-45(2) amended by No 64 of 2020, s 3 and Sch 3 item 72, by substituting " the Royal Society for the Prevention of Cruelty to Animals, Western Australia " for " the Royal Society for the Prevention of Cruelty to Animals Western Australia (Incorporated) " in table item 4.2.10, effective 1 July 2020 and applicable in relation to gifts or contributions made on or after 24 July 2018.

S 30-45(2) amended by No 1 of 2020, s 3 and Sch 2 item 1, by inserting table items 4.2.45 and 4.2.46, effective 14 February 2020.

S 30-45(2) amended by No 8 of 2019, s 3 and Sch 10 item 2, by inserting table item 4.2.44, effective 1 April 2019.

S 30-45(2) amended by No 8 of 2019, s 3 and Sch 8 item 35, by substituting " Royal Society for the Prevention of Cruelty to Animals Tasmania " for " the R.S.P.C.A. (Tasmania) Incorporated " in table item 4.2.11, column headed " Fund, authority or institution " , effective 1 April 2019 and applicable in relation to gifts or contributions made on or after 11 April 2016.

S 30-45(2) amended by No 15 of 2017, s 3 and Sch 4 item 31, by substituting " RSPCA Australia " for " the R.S.P.C.A. Australia Incorporated " in table item 4.2.14, column headed " Fund, authority or institution " , applicable in relation to gifts or contributions made on or after 10 July 2015.

S 30-45(2) amended by No 14 of 2017, s 3 and Sch 1 item 1, by inserting table item 4.2.43, effective 1 April 2017.

S 30-45(2) amended by No 118 of 2009, s 3 and Sch 6 item 7, by repealing table item 4.2.41, effective 30 June 2016. Table item 4.2.41 formerly read:

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

S 30-45(2) amended by No 124 of 2013, s 3 and Sch 10 items 3 - 4, by inserting table items 4.2.5 and 4.2.8, effective 29 June 2013.

S 30-45(2) amended by No 120 of 2013, s 3 and Sch 3 item 1, by inserting table item 4.2.15, effective 29 June 2013.

S 30-45(2) amended by No 85 of 2013, s 3 and Sch 4 item 2, by inserting table item 4.2.42, effective 28 June 2013.

S 30-45(2) amended by No 41 of 2011, s 3 and Sch 5 item 41, by repealing table items 4.2.5 and 4.2.15, effective 27 June 2011. Table items 4.2.5 and 4.2.15 formerly read:

S 30-45(2) amended by No 42 of 2009 , s 5 and Sch 5 item 4, by inserting table item 4.2.31A, applicable in relation to assessments for:

(a) the 2007-08 income year; and

(b) later income years.

S 30-45(2) amended by No 14 of 2009 , s 3 and Sch 5 item 8, by inserting table item 4.2.41 at the end of the table, applicable in relation to:

(a) the 2008-09 income year; and

(b) later income years.

S 30-45(2) amended by No 38 of 2008 , s 3 and Sch 6 item 2, by inserting table item 4.2.40 at the end of the table, effective 24 June 2008.

S 30-45(2) amended by No 164 of 2007 , s 3 and Sch 9 item 1, by inserting table items 4.2.32 to 4.2.39, effective 25 September 2007.

S 30-45(2) amended by No 101 of 2006, s 3 and Sch 3 item 11, by repealing table item 4.2.30, effective 1 January 2008. Table item 4.2.30 formerly read:

4.2.30 ... Freedom Across Australia ... the gift must be made after 7 November 2004 and before 8 November 2006

S 30-45(2) amended by No 160 of 2005, No 78 of 2005, No 23 of 2005, No 101 of 2004, No 95 of 2004, No 101 of 2003, No 57 of 2002, No 168 of 2001, No 173 of 2000, No 66 of 2000 and No 94 of 1999.

Archived:

S 30-45(2) (table items 4.2.8 and 4.2.16 to 4.2.18) repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 221, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .

S 30-45 inserted by No 121 of 1997.