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
9 Subsection 30-45(1) (table)
Repeal the table (including the note), substitute:
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Welfare and rights - General |
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Item |
Fund, authority or institution |
Special conditions - fund, authority or institution |
Special conditions - gift |
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4.1.1 |
a *registered public benevolent institution |
none |
none |
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4.1.2 |
a public fund maintained for the purpose of providing money for: (a) *registered public benevolent institutions; or (b) the establishment of registered public benevolent institutions |
the public fund must: (a) have been established before 23 October 1963; and (b) be: (i) a *registered charity; or (ii) operated by a registered charity |
none |
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4.1.3 |
a public fund established and maintained for the relief of persons in Australia who are in necessitous circumstances |
the public fund must: (a) be an *Australian government agency; or (b) be a *registered charity; or (c) not be an *ACNC type of entity |
none |
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4.1.4 |
a public fund that, when the gift is made, is on the register of *harm prevention charities kept under Subdivision 30-EA |
the public fund must be a *registered charity |
the gift must be made after 30 June 2003 |
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4.1.5 |
a public fund (including a public fund established and maintained by a public benevolent institution) that is established and maintained solely for providing money for the relief (including relief by way of assistance to re-establish a community) of people in Australia in distress as a result of a disaster to which subsection 30-45A(1) or 30-46(1) applies |
the public fund must: (a) be: (i) an *Australian government agency; or (ii) a *registered charity; or (b) be operated by: (i) an Australian government agency; or (ii) a registered charity |
see subsections30-45A(4) and 30-46(2) |
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4.1.6 |
an institution whose principal activity is one or both of the following: (a) providing short-term direct care to animals (but not only native wildlife) that have been lost or mistreated or are without owners; (b) rehabilitating orphaned, sick or injured animals (but not only native wildlife) that have been lost or mistreated or are without owners |
the institution must be a *registered charity |
none |
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4.1.7 |
an institution that would be a public benevolent institution, but for one or both of the following: (a) it also promotes the prevention or the control of diseases in human beings (but not as a principal activity); (b) it also promotes the prevention or the control of *behaviour that is harmful or abusive to human beings (but not as a principal activity) |
the institution must be a *registered charity |
none |