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Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 30 - Gifts or contributions  

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Subdivision 30-B - Tables of recipients for deductible gifts  

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Fire and emergency services

SECTION 30-102  

30-102   Fire and emergency services  

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This table sets out general categories of fire and emergency services recipients.


Fire and emergency services - General
Item Fund, authority or institution Special conditions
12A.1.1 an *Australian government agency that has statutory responsibility for the coordination of volunteer fire brigades or State Emergency Services the gift or contribution must be made for the purposes of supporting the coordination of volunteer fire brigades or State Emergency Services
12A.1.2 a public fund which satisfies all of the following requirements:
(a) the fund is established and maintained by an *Australian government agency covered by item 12A.1.1;
(b) the fund is established and maintained solely for the purpose of supporting the volunteer based emergency service activities of non-profit entities or of Australian government agencies;
(c) the principal activity of the entities mentioned in paragraph (b) is the provision of volunteer based emergency services that are regulated by a * State law or a * Territory law		 none
12A.1.3 a public fund which satisfies all of the following requirements:
(a) the fund is established and maintained by a *registered charity or an *Australian government agency;
(b) the principal activity of the entity is the provision of volunteer based emergency services that are regulated by a * State law or a * Territory law;
(c) the fund is established and maintained solely for the purpose of supporting the volunteer based emergency service activities of the entity		 none

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