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

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