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
4 Subsection 30-20(1) (table)
Repeal the table, substitute:
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Health - General |
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Item |
Fund, authority or institution |
Special conditions - fund, authority or institution |
Special conditions - gift |
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1.1.1 |
a public hospital |
the public hospital must be: (a) an *Australian government agency; or (b) a *registered charity |
none |
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1.1.2 |
a hospital carried on by a society or association |
the society or association must be a *registered charity |
none |
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1.1.3 |
a public fund maintained for: (a) the purpose of providing money for hospitals covered by item 1.1.1 or 1.1.2; or (b) the establishment of such hospitals |
(a) the public fund must have been established before 23 October 1963; and (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 (c) the hospitals must satisfy the special conditions set out in item 1.1.1 or 1.1.2 (as applicable) |
none |
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1.1.4 |
a public authority engaged in research into the causes, prevention or cure of disease in human beings, animals or plants |
the public authority must be: (a) an *Australian government agency; or (b) a *registered charity |
the gift must be made for such research |
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1.1.5 |
a public institution engaged solely in research into the causes, prevention or cure of disease in human beings, animals or plants |
the public institution must be: (a) an *Australian government agency; or (b) a *registered charity |
none |
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1.1.6 |
a *registered health promotion charity |
none |
none |
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1.1.7 |
a public ambulance service |
the public ambulance service must be: (a) an *Australian government agency; or (b) a *registered charity |
none |
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1.1.8 |
a public fund established and maintained for the purpose of providing money for public ambulance services covered by item 1.1.7 |
(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 (b) the public ambulance services must satisfy the special conditions set out in item 1.1.7 |
none |