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
5 Subsection 30-25(1) (table)
Repeal the table, substitute:
Education - General |
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Item |
Fund, authority or institution |
Special conditions - fund, authority or institution |
Special conditions - gift |
2.1.1 |
a public university |
the public university must be: (a) an *Australian government agency; or (b) a *registered charity |
none |
2.1.2 |
a public fund for the establishment of a public university |
(a) the public fund must be: (i) an *Australian government agency; or (ii) a *registered charity; and (b) the public university must satisfy the special conditions set out in item 2.1.1 |
none |
2.1.3 |
an institution that is a higher education provider within the meaning of the Higher Education Support Act 2003 |
the institution must be: (a) an *Australian government agency; or (b) a *registered charity |
none |
2.1.4 |
a residential educational institution affiliated under statutory provisions with a public university |
(a) the residential educational institution must be a *registered charity; and (b) the public university must satisfy the special conditions set out in item 2.1.1 |
none |
2.1.5 |
a residential educational institution established by the Commonwealth |
none |
none |
2.1.6 |
a residential educational institution that is affiliated with an institution that is a higher education provider within the meaning of the Higher Education Support Act 2003 |
(a) the residential educational institution must be: (i) an *Australian government agency; or (ii) a *registered charity; and (b) the higher education provider must satisfy the special conditions set out in item 2.1.3 |
none |
2.1.7 |
an institution that the *Education Minister has determined to be a technical and further education institution under the Student Assistance Act 1973 |
the institution must be: (a) an *Australian government agency; or (b) a *registered charity |
see section 30-30 |
2.1.8 |
a public fund established and maintained solely for the purpose of providing religious instruction in government schools in Australia |
the public fund must: (a) be registered under the Australian Charities and Not-for-profits Commission Act 2012; or (b) not be an *ACNC type of entity |
none |
2.1.9 |
a public fund established and maintained by a Roman Catholic archdiocesan or diocesan authority solely for the purpose of providing religious instruction in government schools in Australia |
the public fund must: (a) be registered under the Australian Charities and Not-for-profits Commission Act 2012; or (b) not be an *ACNC type of entity |
none |
2.1.10 |
a public fund established and maintained solely for providing money for the acquisition, construction or maintenance of a building used, or to be used, as a school or college by: (a) a government; or (b) a public authority; or (c) a society or association which is carried on otherwise than for the purposes of profit or gain to the individual members of the society or association |
the public fund must: (a) be registered under the Australian Charities and Not-for-profits Commission Act 2012; or (b) not be an *ACNC type of entity |
none |
2.1.11 |
a public fund established and maintained solely for providing money for the acquisition, construction or maintenance of a rural school hostel building to which section 30-35 applies |
the public fund must: (a) be registered under the Australian Charities and Not-for-profits Commission Act 2012; or (b) not be an *ACNC type of entity |
none |
2.1.12 |
a government school that: (a) provides special education for students each of whom has a disability that is permanent or is likely to be permanent; and (b) does not provide education for other students |
none |
none |
2.1.13 |
a public fund that is established and maintained solely for providing money for scholarships, bursaries or prizes to which section 30-37 applies |
the public fund must be: (a) a *registered charity; or (b) operated by a registered charity |
none |