Income Tax Assessment Act 1997

Div 30 inserted by No 121 of 1997.

S 30-20(1) amended by No 110 of 2021, s 3 and Sch 1 items 1 and 2, by substituting para (b) of table item 1.1.3, column headed " Special conditions - fund, authority or institution " and para (a) of table item 1.1.8, column headed " Special conditions - fund, authority or institution " , effective 1 October 2021. For application and transitional provisions, see note under s 30-260 . Para (b) and (a) formerly read:

(b) the public fund must: (i) be registered under the Australian Charities and Not-for-profits Commission Act 2012 ; or (ii) not be an *ACNC type of entity; and

(a) the public fund must: (i) be registered under the Australian Charities and Not-for-profits Commission Act 2012 ; or (ii) not be an *ACNC type of entity; and

S 30-20(1) amended by No 79 of 2020, s 3 and Sch 3 item 1, by inserting table item 1.1.9, effective 1 October 2020 and applicable in relation to gifts, and contributions, made on or after 1 July 2020.

S 30-20(1) amended by No 169 of 2012, s 3 and Sch 2 item 4, by substituting the table, effective 3 December 2012. No 169 of 2012, s 3 and Sch 2 item 23 contains the following transitional provision:

23 Transitional provision - deductible gift recipient requirements  
(1)
This item applies if:

(a) just before the commencement of one or more amendments made by this Part or Schedule 4, gifts to an entity were deductible because the entity satisfied a requirement of Division 30 of the Income Tax Assessment Act 1997 ; and

(b) at that commencement, the entity no longer satisfies the requirement because of the amendments (disregarding this item).

(2)
The amendments do not apply in relation to the entity during the period that:

(a) starts on the commencement of this item; and

(b) ends on the earlier of:

(i) the time the entity first satisfies the requirement mentioned in paragraph (1)(b); and

(ii) 12 months after the commencement of this item.

Example 1:

A public hospital is endorsed as a deductible gift recipient (see item 1.1.1 of the table in subsection 30-20(1) of the Income Tax Assessment Act 1997 ). The hospital has 12 months to be registered under the Australian Charities and Not-for-profits Commission Act 2012 , if it is not an Australian government agency.

Example 2:

A public fund is endorsed as a deductible gift recipient because it is maintained for the purpose of providing money for particular public hospitals (see item 1.1.3 of the table in subsection 30-20(1) of the Income Tax Assessment Act 1997 ). The public fund has 12 months to either amend its governing rules to limit its purpose to providing money for those hospitals if they meet the special conditions set out in item 1.1.1 of that table, or to ensure that the particular hospitals in fact meet the special conditions.

Example 3:

A residential educational institution is endorsed as a deductible gift recipient because it is affiliated under statutory provisions with a public university (see item 2.1.4 of the table in subsection 30-25(1) of the Income Tax Assessment Act 1997 ). The institution has 12 months to be registered as a charity by the Commissioner of the Australian Charities and Not-for-profits Commission, and to ensure that the public university is also so registered (if the university is not an Australian government agency).

The table formerly read:

S 30-20(1) amended by No 83 of 2004 and No 167 of 2001.

S 30-20(2) amended by No 25 of 2017, s 3 and Sch 3 item 1, by inserting table items 1.2.20 to 1.2.22, applicable in relation to gifts or contributions made on or after 5 April 2017.

S 30-20(2) amended by No 129 of 2011, s 3 and Sch 3 item 11, by repealing table item 1.2.16, effective 1 July 2014. Table item 1.2.16 formerly read:

1.2.16

National Breast Cancer Centre Gift Fund

the gift must be made after 24 September 2001 and before 2 August 2011

S 30-20(2) amended by No 129 of 2011, s 3 and Sch 3 item 9, by repealing table item 1.2.17, effective 1 July 2013. Table item 1.2.17 formerly read:

1.2.17

The Bionic Ear Institute

the gift must be made after 4 October 2001 and before 10 November 2010

S 30-20(2) amended by No 129 of 2011, s 3 and Sch 3 items 3 to 5, by inserting " and before 2 August 2011 " at the end of the cell at table item 1.2.16, column headed " Special conditions " , inserting " and before 10 November 2010 " at the end of the cell at table item 1.2.17, column headed " Special conditions " , and inserting table item 1.2.19, effective 3 November 2011.

S 30-20(2) amended by No 41 of 2011, s 3 and Sch 5 items 36 to 38, by repealing table items 1.2.2, 1.2.3, 1.2.11 and 1.2.15, and by substituting " The Royal Australian and New Zealand College of Radiologists " for " the College of Radiologists in Australasia " in cell at table item 1.2.4, column headed " Fund, authority or institution " , effective 27 June 2011. No 41 of 2011, s 3 and Sch 5 item 50 contains the following transitional provisions:

50 Transitional provision - endorsement as deductible gift recipients  
(1)
Treat Breast Cancer Network Australia and Indigenous Community Volunteers Limited as having been endorsed as deductible gift recipients under section 30-120 of the Income Tax Assessment Act 1997 at the commencement of this item.

(2)
To avoid doubt, subitem (1) does not prevent the Commissioner from revoking either or both of those endorsements at a later time under section 426-55 in Schedule 1 to the Taxation Administration Act 1953 .

Table items 1.2.2, 1.2.3, 1.2.11 and 1.2.15 formerly read:

S 30-20(2) amended by No 42 of 2009, s 3 and Sch 5 item 1, by inserting item 1.2.18 at the end of the table, applicable in relation to assessments for:

(a) the 2007-08 income year; and

(b) later income years.

S 30-20(2) amended by No 57 of 2002, No 168 of 2001, and No 94 of 1999.

S 30-20 inserted by No 121 of 1997.