Income Tax Assessment Act 1997

Div 30 inserted by No 121 of 1997.

S 30-100(1) amended by No 40 of 2023, s 3 and Sch 3 item 12, by substituting table item 12.1.1, effective 1 January 2024. No 40 of 2023, s 3 and Sch 3 item 16 contains the following transitional provision:

16 Transitional  
Cultural organisations 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 cultural organisations mentioned in section 30-295 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.

(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 12.1.1 of the table in subsection 30-100(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.

Cultural organisations 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 cultural organisations mentioned in section 30-295 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 12.1.1 of the table in subsection 30-100(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 cultural organisations

(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 Arts Minister seeking to be entered on the register of cultural organisations mentioned in section 30-295 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 12.1.1 of the table in subsection 30-100(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 12.1.1 formerly read:

12.1.1

a public fund that, when the gift is made, is on the register of *cultural organisations kept under Subdivision 30-F

none

none

S 30-100(1) amended by No 169 of 2012, s 3 and Sch 2 item 15, by substituting the table, effective 3 December 2012. For transitional provision see note under s 30-20(1) . The table formerly read:

Archived:

S 30-100(2) (table item 12.2.3) repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 226, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .

S 30-100(2) amended by No 15 of 2023, s 3 and Sch 1 item 6, by repealing table item 12.2.2, effective 1 July 2023. Table item 12.2.2 formerly read:

12.2.2

Creative Partnerships Australia Ltd

the gift must be made after 8 November 1996

S 30-100(2) amended by No 2 of 2023, s 3 and Sch 1 item 4, by substituting " 1 July 2024 " for " 1 July 2022 " in table item 12.2.5, effective 1 April 2023.

S 30-100(2) amended by No 127 of 2021, s 3 and Sch 3 item 60, by substituting " Creative Partnerships Australia Ltd " for " Australian Business Arts Foundation Ltd. " in table item 12.2.2, column headed " Fund, authority or institution " , effective 1 January 2022 and applicable in relation to gifts or contributions made on or after 5 October 2020.

S 30-100(2) amended by No 61 of 2021, s 3 and Sch 5 item 4, by substituting " the gift must be made after 31 December 2017 and before 1 July 2022 " for " the gift must be made after 31 December 2017 and before 1 January 2021 " in table item 12.2.5, column headed " Special conditions " , effective 1 July 2021.

S 30-100(2) amended by No 79 of 2020, s 3 and Sch 5 item 5, by inserting table item 12.2.6, effective 1 October 2020.

S 30-100(2) amended by No 8 of 2019, s 3 and Sch 9 item 2, by inserting table item 12.2.5, effective 1 April 2019.

S 30-100(2) amended by No 11 of 2014, s 3 and Sch 4 item 3, by inserting table item 12.2.4, effective 18 March 2014.

S 30-100(2) amended by No 4 of 2007 , s 3 and Sch 1 item 5, by inserting item 12.2.3 at the end of the table, effective 19 February 2007.

S 30-100(2) amended by No 168 of 2001, No 94 of 1999 and No 147 of 1997.

S 30-100 inserted by No 121 of 1997.