Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 (169 of 2012)
Schedule 2 References to charities etc.
Part 1 Deductible gift recipients
Income Tax Assessment Act 1997
11 Subsection 30-70(1) (table)
Repeal the table, substitute:
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The family - General |
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Item |
Fund, authority or institution |
Special conditions - fund, authority or institution |
Special conditions - gift |
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8.1.1 |
a public fund established and maintained: (a) by a *non-profit company to which section 30-75 applies; and (b) solely for the purpose of providing money to be used in giving or providing marriage education under the Marriage Act 1961 to individuals in Australia |
the public fund must be a *registered charity |
none |
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8.1.2 |
a public fund that is established and maintained: (a) by a *non-profit company which receives funding from the Commonwealth to provide family counselling or family dispute resolution within the meaning of the Family Law Act 1975; and (b) solely for the purpose of providing money to be used in providing family counselling or family dispute resolution within the meaning of the Family Law Act 1975 to individuals in Australia |
the public fund must be a *registered charity |
none |