Income Tax Assessment Act 1997

Div 30 inserted by No 121 of 1997.

Archived:

S 30-105 (table item 13.2.1) repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 228, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .

S 30-105 amended by No 52 of 2024, s 3 and Sch 4 item 3, by inserting table items 13.2.38 and 13.2.39, effective 1 July 2024.

S 30-105 substituted by No 52 of 2024, s 3 and Sch 3 item 1, effective 29 June 2024. S 30-105 formerly read:

SECTION 30-105 Other recipients  
30-105
This table sets out specific other recipients.

Other recipients - specific
Item	Fund, authority or institution	Special conditions
13.2.1	(Repealed by No 101 of 2006 )
.
13.2.1	the Council for Jewish Community Security	the gift must be made after 9 August 2007
.
13.2.2	the Foundation for Rural and Regional Renewal Public Fund	the gift must be made after 28 March 2000
.
13.2.3	Young Endeavour Youth Scheme Public Fund	the gift must be made after 24 September 2001
.
13.2.3A	Leeuwin Ocean Adventure Foundation Limited	the gift must be made after 16 April 2009
.
13.2.4	Layne Beachley - Aim for the Stars Foundation Limited	the gift must be made after 30 June 2013
.
13.2.5	Social Traders Ltd	the gift must be made after 30 June 2013
.
13.2.6	(Repealed by No 41 of 2011)
.
13.2.7	Lord Somers Camp and Power House	the gift must be made after 4 March 2004
.
13.2.8	(Repealed by No 127 of 2021)
.
13.2.9	(Repealed by No 101 of 2006)
.
13.2.10	(Repealed by No 101 of 2006)
.
13.2.11	(Repealed by No 41 of 2011)
.
13.2.12	(Repealed by No 41 of 2011)
.
13.2.13	(Repealed by No 41 of 2011)
.
13.2.14	(Repealed by No 41 of 2011)
.
13.2.14A	(Repealed by No 127 of 2021)
.
13.2.15	(Repealed by No 85 of 2013)
.
13.2.16	Social Ventures Australia Limited	the gift must be made after 3 May 2007
.
13.2.17	(Repealed by No 127 of 2021)
.
13.2.18	(Repealed by No 127 of 2021)
.
13.2.19	Philanthropy Australia Inc.	the gift must be made after 27 February 2013
.
13.2.20	The Prince ' s Trust Australia Limited	the gift must be made after 31 December 2013
13.2.21	The Minderoo Foundation Trust	the gift must be made on or after 1 January 2014
13.2.22	National Apology Foundation Ltd	the gift must be made on or after 1 January 2015
13.2.23	Foundation 1901 Limited	the gift must be made on or after 1 September 2021 and before 1 September 2026
13.2.24	Paul Ramsay Foundation Limited	the gift must be made after 30 June 2018 and before 1 July 2020
13.2.25	Friends of Myall Creek Memorial Incorporated	the gift must be made after 30 June 2019
13.2.26	Toy Libraries Australia Inc.	the gift must be made after 30 June 2019
13.2.27	RAS Foundation Limited	the gift must be made after 30 June 2020
13.2.28	The Great Synagogue Foundation	the gift must be made after 30 June 2020 and before 1 July 2025
.
13.2.29	Australian Associated Press Ltd	the gift must be made on or after 1 July 2021 and before 1 July 2026
.
13.2.30	The Greek Orthodox Community Of New South Wales Ltd	the gift must be made on or after 1 July 2019
.
13.2.31	Greek Orthodox Archdiocese of Australia Consolidated Trust Cathedral of the Annunciation of our Lady Restoration Fund	the gift must be made after 30 June 2021 and before 1 July 2024
.
13.2.32	Lord Mayor ' s Charitable Foundation	the gift must be made after 30 June 2021
.
13.2.33	Royal Humane Society of New South Wales Incorporated	the gift must be made after 30 June 2020
.
13.2.34	Australians for Indigenous Constitutional Recognition Ltd	the gift must be made after 30 June 2022 and before 1 July 2025
.
13.2.35	Leaders Institute of South Australia Incorporated	the gift must be made after 30 June 2022 and before 1 July 2027
.
13.2.36	St Patrick ' s Cathedral Melbourne Restoration Fund	the gift must be made after 30 June 2022 and before 1 July 2027
.
13.2.37	Australians for Unity Ltd	the gift must be made after 31 May 2023 and before 1 July 2024

S 30-105 amended by No 28 of 2023, s 3 and Sch 6 item 1, by inserting table item 13.2.37, effective 24 June 2023.

S 30-105 amended by No 2 of 2023, s 3 and Sch 1 item 5, by inserting table items 13.2.34 to 13.2.36, effective 1 April 2023.

S 30-105 amended by No 14 of 2022, s 3 and Sch 3 item 3, by inserting table items 13.2.31 to 13.2.33, effective 1 April 2022.

S 30-105 amended by No 8 of 2022, s 3 and Sch 7 items 5 - 7, by substituting " the gift must be made on or after 1 September 2021 and before 1 September 2026 " for " the gift must be made after 31 August 2016 and before 1 September 2021 " in table item 13.2.23, column headed " Special conditions " and inserting table items 13.2.29 and 13.2.30, effective 1 April 2022.

S 30-105 (table) amended by No 127 of 2021, s 3 and Sch 3 item 56, by repealing table items 13.2.8, 13.2.14A, 13.2.17 and 13.2.18, effective 1 January 2022. Table items 13.2.8, 13.2.14A, 13.2.17 and 13.2.18 formerly read:

13.2.8	St George ' s Cathedral Restoration Fund	the gift must be made after 27 September 2004 and before 1 January 2011
.
13.2.14A	Bunbury Diocese Cathedral Rebuilding Fund	the gift must be made after 18 December 2006 and before 19 December 2010
.
13.2.17	PWR Melbourne 2009 Limited	the gift must be made after 2 February 2009 and before 1 January 2010
.
13.2.18	Mary MacKillop Canonisation Gift Fund	the gift must be made after 4 August 2010 and before 1 July 2011

S 30-105 (table) amended by No 61 of 2021, s 3 and Sch 5 item 5, by inserting table items 13.2.27 and 13.2.28, effective 1 July 2021.

S 30-105 (table) amended by No 61 of 2020, s 3 and Sch 2 item 2, by inserting table items 13.2.25 and 13.2.26, effective 1 July 2020.

S 30-105 (table) amended by No 8 of 2019, s 3 and Sch 10 item 5, by inserting table item 13.2.24, effective 1 April 2019.

S 30-105 (table) amended by No 8 of 2019, s 3 and Sch 9 item 3, by inserting table item 13.2.23, effective 1 April 2019.

S 30-105 (table) amended by No 8 of 2019, s 3 and Sch 8 item 39, by substituting " Trust " for " Charities " in table item 13.2.20, column headed " Fund, authority or institution " , effective 1 April 2019 and applicable in relation to gifts or contributions made on or after 7 July 2017.

S 30-105 (table) amended by No 177 of 2015, s 3 and Sch 1 item 2, by inserting table item 13.2.22, effective 11 December 2015.

S 30-105 (table) amended by No 20 of 2015, s 3 and Sch 4 item 3, by inserting table item 13.2.21, effective 19 March 2015.

S 30-105 (table) amended by No 11 of 2014, s 3 and Sch 4 item 4, by inserting table item 13.2.20, effective 18 March 2014.

S 30-105 (table) amended by No 124 of 2013, s 3 and Sch 10 item 6, by inserting table items 13.2.4 and 13.2.5, effective 29 June 2013.

S 30-105 (table) amended by No 85 of 2013, s 3 and Sch 4 items 4 - 5, by repealing table item 13.2.15 and inserting table item 13.2.19, effective 28 June 2013. Table item 13.2.15 formerly read:

13.2.15

Australian Peacekeeping Memorial Project Incorporated

the gift must be made after 29 April 2007 and before 1 January 2009

S 30-105 (table) amended by No 41 of 2011, s 3 and Sch 5 item 53, by repealing table items 13.2.4, 13.2.6, 13.2.12 and 13.2.13, effective 1 July 2011. Table items 13.2.4, 13.2.6, 13.2.12 and 13.2.13 formerly read:

13.2.4	Australian Council for Children and Youth Organisations Inc.	the gift must be made after 23 July 2002
.
13.2.6	Dunn and Lewis Youth Development Foundation Limited	the gift must be made on or after 10 November 2003 and before 1 January 2009
.
13.2.12	Nonprofit Australia Ltd	the gift must be made after 28 June 2006 and before 29 June 2009
.
13.2.13	Point Nepean Community Trust	the gift must be made after 26 June 2006 and before 11 June 2009

S 30-105 (table) amended by No 41 of 2011, s 3 and Sch 5 item 46, by repealing table items 13.2.5, 13.2.11 and 13.2.14, effective 27 June 2011. Table items 13.2.5, 13.2.11 and 13.2.14 formerly read:

13.2.5	St Paul ' s Cathedral Restoration Fund	the gift must be made after 22 April 2002 and before 23 April 2008
.
13.2.11	St Michael ' s Church Restoration Fund	the gift must be made after 23 February 2006 and before 24 February 2008
.
13.2.14	St Mary ' s Cathedral Restoration Appeal Incorporated	the gift must be made after 26 April 2006 and before 27 April 2007

S 30-105 (table) amended by No 136 of 2010 , s 3 and Sch 6 item 4, by inserting table item 13.2.18, effective 7 December 2010.

S 30-105 (table) amended by No 47 of 2009, s 3 and Sch 4 item 3, by inserting item 13.2.3A, applicable in relation to assessments for:

(a) the 2009-10 income year; and

(b) later income years.

S 30-105 (table) amended by No 42 of 2009, s 3 and Sch 5 items 5, 6 and 7, by substituting " 1 January 2011 " for " 1 January 2008 " in item 13.2.8, substituting item 13.2.14A for item 13.2.12 (second occurring) and inserting item 13.2.17 at the end, applicable in relation to assessments for:

(a) the 2007-08 income year; and

(b) later income years.

Table item 13.2.12 (second occurring) formerly read:

13.2.12 ... Bunbury Diocese Cathedral Rebuilding Fund ... the gift must be made after 18 December 2006 and before 19 December 2008

S 30-105 (table) amended by No 38 of 2008 , s 3 and Sch 6 items 10 and 11, by inserting item 13.2.1 and substituting " 1 January 2009 " for " 1 January 2008 " in table item 13.2.6, effective 24 June 2008.

S 30-105 (table) amended by No 143 of 2007 , s 3 and Sch 6 item 2, by inserting items 13.2.15 and 13.2.16 at the end, effective 24 September 2007.

S 30-105 (table) amended by No 78 of 2007 , s 3 and Sch 5 item 4, by inserting table item 13.2.12 second occurring (concerning the Bunbury Diocese Cathedral Rebuilding Fund), effective 21 June 2007.

S 30-105 (table) amended by No 55 of 2007 , s 3 and Sch 4 items 2 to 4, by substituting " 1 January 2008 " for " 1 January 2007 " in item 13.2.6, substituting " 1 January 2008 " for " 28 September 2006 " in item 13.2.8 and substituting " 24 February 2008 " for " 24 February 2007 " in item 13.2.11, effective 12 April 2007.

S 30-105 (table) amended by No 4 of 2007 , s 3 and Sch 1 items 6 to 8, by substituting " 23 April 2008 " for " 23 April 2006 " in table item 13.2.5, substituting " 1 January 2007 " for " 10 November 2005 " in table item 13.2.6 and inserting table items 13.2.12, 13.2.13 and 13.2.14 at the end, effective 19 February 2007.

S 30-105 (table) amended by No 101 of 2006, s 3 and Sch 3 item 14 (as amended by No 42 of 2009, Sch 5 item 13), by repealing items 13.2.9 to 13.2.10, effective 1 January 2008. Table items 13.2.9 to 13.2.10 formerly read:

13.2.9 ... National Police Memorial ... the gift must be made after 7 November 2004 and before 8 November 2006

13.2.10 ... The Rotary Club of Katoomba Inc - Convict Roadbuilders & Pioneer Memorial Wall Fund ... the gift must be made after 24 May 2005 and before 25 May 2006

S 30-105 (table) amended by No 58 of 2006, s 3 and Sch 2 item 2, by inserting table item 13.2.11, effective 22 June 2006.

S 30-105 amended by No 160 of 2005, No 78 of 2005, No 23 of 2005, No 95 of 2004, No 101 of 2003, No 57 of 2002, No 173 of 2000, No 114 of 2000 and inserted by No 94 of 1999.