Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)
Schedule 4 Deductible gift recipients
Income Tax Assessment Act 1997
13 After section 30-100
Insert:
Fire and emergency services
30-102 Fire and emergency services
This table sets out specific fire and emergency services recipients.
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Fire and emergency services - Specific |
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Item |
Authority or institution |
Established under legislation of the following State or Territory |
Special conditions |
|
12A.2.1 |
State Emergency Service |
New South Wales |
the gift must be made after 22 December 2003 |
|
12A.2.2 |
Country Fire Authority |
Victoria |
the gift must be made after 22 December 2003 |
|
12A.2.3 |
Victoria State Emergency Service |
Victoria |
the gift must be made after 22 December 2003 |
|
12A.2.4 |
CFA & Brigades Donations Fund |
Victoria |
the gift must be made after 30 June 2004 |
|
12A.2.5 |
Queensland Fire and Rescue Service |
Queensland |
the gift must be made after 22 December 2003 |
|
12A.2.6 |
State Emergency Service |
Queensland |
the gift must be made after 22 December 2003 |
|
12A.2.7 |
Fire and Emergency Services Authority of Western Australia |
Western Australia |
the gift must be made after 22 December 2003 |
|
12A.2.8 |
State Emergency Service South Australia |
South Australia |
the gift must be made after 22 December 2003 |
|
12A.2.9 |
Tasmania Fire Service |
Tasmania |
the gift must be made after 22 December 2003 |
|
12A.2.10 |
State Emergency Service |
Tasmania |
the gift must be made after 22 December 2003 |
|
12A.2.11 |
Rural Firefighting Service |
Australian Capital Territory |
the gift must be made after 22 December 2003 and before 1 July 2004 |
|
12A.2.12 |
ACT Emergency Service |
Australian Capital Territory |
the gift must be made after 22 December 2003 and before 1 July 2004 |
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12A.2.13 |
ACT Rural Fire Service |
Australian Capital Territory |
the gift must be made after 30 June 2004 |
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12A.2.14 |
ACT State Emergency Service |
Australian Capital Territory |
the gift must be made after 30 June 2004 |