Tax Laws Amendment (2010 Measures No. 4) Act 2010 (136 of 2010)
Schedule 7 Extending gift deductibility to volunteer fire brigades
Income Tax Assessment Act 1997
1 Section 30-102
Repeal the section, substitute:
30-102 Fire and emergency services
This table sets out general categories of fire and emergency services recipients.
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Fire and emergency services - General |
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Item |
Fund, authority or institution |
Special conditions |
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12A.1.1 |
a *government entity that has statutory responsibility for the coordination of volunteer fire brigades or State Emergency Services |
the gift or contribution must be made for the purposes of supporting the coordination of volunteer fire brigades or State Emergency Services |
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12A.1.2 |
a public fund which satisfies all of the following requirements: (a) the fund is established and maintained by a *government entity covered by item 12A.1.1; (b) the fund is established and maintained solely for the purpose of supporting the volunteer based emergency service activities of non-profit entities or of government entities; (c) the principal activity of the entities mentioned in paragraph (b) is the provision of volunteer based emergency services that are regulated by a *State law or a *Territory law |
none |
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12A.1.3 |
a public fund which satisfies all of the following requirements: (a) the fund is established and maintained by a non-profit entity or *government entity; (b) the principal activity of the entity is the provision of volunteer based emergency services that are regulated by a *State law or a *Territory law; (c) the fund is established and maintained solely for the purpose of supporting the volunteer based emergency service activities of the entity |
none |