INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
In this section:
"Arts Department"
means the Department of the Arts, Sport, the Environment and Territories;
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"Arts Minister"
means the Minister for the Arts and Territories;
(a) a body corporate (including an incorporated association); or
(b) a trust established by a deed or will; or
(c) an unincorporated body established for a public purpose by the Commonwealth, a State or a Territory;
"cultural organisation"
means a body with all of the following characteristics:
(a) its principal purpose, or each of its principal purposes, is a cultural purpose;
(b) it does not pay any of its profits or financial surplus, or give any of its property, to its shareholders, members, beneficiaries, controllers or owners, as the case requires;
(c) it has a public fund:
(i) to which gifts of money or property for its cultural purpose or purposes are to be made; and
(ii) to which any interest on money in the fund is to be credited; and
(iii) to which any money derived from the property given to the fund is to be paid; and
(iv) that does not receive any other money or property; and
(v) that is used only to support the body's cultural purpose or purposes;
(d) it has agreed to give the Arts Department, at 6 monthly intervals, statistical data about gifts to that fund during the last 6 months;
(e) it complies with any rules made from time to time by the Treasurer and the Arts Minister to ensure that gifts to that fund are used only to support its cultural purpose or purposes;
"cultural purpose"
means the promotion of any of the following:
(a) literature;
(b) music;
(c) one or more of the performing arts;
(d) one or more of the visual arts;
(e) one or more crafts;
(f) design;
(g) film;
(h) video;
(i) television;
(j) radio;
(k) community arts;
(l) Aboriginal arts;
(m) movable cultural heritage;
"gift fund"
, in relation to a cultural organisation, means the organisation's fund described in paragraph (c) of the definition of
cultural organisation
;
"promotion"
, in relation to an activity or other matter listed in the definition of cultural purpose, includes:
(a) production, presentation, publication or preservation in relation to the matter; and
(b) the provision of accommodation for the purpose of the matter; and
(c) training in relation to the matter;
"register"
means the Register of Cultural Organisations required by subsection (2).
The Arts Department must keep a register, to be known as the Register of Cultural Organisations, listing such cultural organisations and their gift funds as are required to be on the register because of this section.
78AA(3) [Certification by Arts Minister]If the Arts Minister is satisfied that a body has all the characteristics of a cultural organisation, he or she is to certify to the Treasurer in writing that the body is a cultural organisation.
78AA(4) [Direction by Treasurer and Arts Minister]If the Arts Minister has certified to the Treasurer that a body is a cultural organisation, they may, in their discretion, direct the Arts Department in writing to enter the organisation and its gift fund on the register on a specified day on or after the day on which the direction is given.
78AA(5) [Policies and budgetary priorities to be taken into account]In considering whether to give a direction, the Treasurer and the Arts Minister are to take into account the policies and budgetary priorities of the Australian Government.
78AA(6) [Deemed registered on specified day](a) before the commencement of this section, the Treasurer and the Arts Minister, or the Arts Minister, announced that a specified body would be entered on the register with effect from a specified day after 24 March 1991 (however the announcement was expressed); and
(b) the Arts Minister is satisfied that, on that commencement, the body had all the characteristics of a cultural organisation (whether or not it had them when the announcement was made);
then:
(c) the Arts Minister is to certify to the Treasurer in writing that the body is a cultural organisation; and
(d) the Treasurer and the Arts Minister are to direct the Arts Department in writing to enter the organisation and its gift fund on the register; and
(e) for the purposes of the application of this Act in relation to the organisation:
(i) the register is taken to have been established on the specified day; and
(ii) the organisation and its gift fund are taken to have been entered on the register on the specified day; and
78AA(7) [Deemed removed from register]
(iii) if the gift fund was created after the specified day - gifts made to the organisation before the fund's creation are taken to have been made to that fund.
(a) before the commencement of this section, the Treasurer and the Arts Minister, or the Arts Minister, announced that a specified body would be entered on the register with effect from a specified day after 24 March 1991 (however the announcement was expressed); and
(b) the Arts Minister is not satisfied that, on that commencement, the body had all the characteristics of a cultural organisation (whether or not it had them when the announcement was made);
then, for the purposes of the application of this Act in relation to the body:
(c) the register is taken to have been established on the specified day; and
(d) the body is taken to have been, on the specified day, a cultural organisation with a gift fund; and
(e) the body and its gift fund are taken to have been:
(i) entered on the register on the specified day; and
(ii) removed from the register on the commencement of this section; and
(f) gifts to the body are taken to have been gifts to its gift fund. 78AA(8) [Removal from register]
The Treasurer and the Arts Minister may, in their discretion, direct the Arts Department in writing to remove a cultural organisation and its gift fund from the register on a specified day on or after the day on which the direction is given.
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