Income Tax Assessment Act 1997

Div 30 inserted by No 121 of 1997.

S 30-70(1) amended by No 110 of 2014, s 3 and Sch 5 item 102, by substituting the cells at table items 8.1.1 and 8.1.2, column headed " Special conditions - fund, authority or institution " , applicable to gifts made on or after 3 December 2012. The cells formerly read:

the public fund must be a *registered charity

S 30-70(1) amended by No 169 of 2012, s 3 and Sch 2 item 11, by substituting the table, effective 3 December 2012. For transitional provision see note under s 30-20(1) . The table formerly read:

The family - General
Item	Fund, authority or institution	Special conditions
8.1.1	a public fund established and maintained by a *non-profit company solely for the purpose of providing money to be used in giving or providing marriage education under the Marriage Act 1961 to individuals in Australia	see section 30-75
8.1.2	a public fund: (a) that is established and maintained by a *non-profit company which receives funding from the Commonwealth to provide family counselling or family dispute resolution within the meaning of the Family Law Act 1975 ; and (b) that is established and maintained solely for the purpose of providing money to be used in providing family counselling or family dispute resolution within the meaning of the Family Law Act 1975 to individuals in Australia	none

S 30-70(1) amended by No 46 of 2006, s 3 and Sch 4 items 113A and 138A, by substituting table items 8.1.1 and 8.1.2 for table item 8.1.1, applicable to gifts made on or after 1 July 2006. Table item 8.1.1 formerly read:

8.1.1 ... a public fund established and maintained solely for the purpose of providing money to be used in giving or providing marriage education under the Marriage Act 1961 , or family and child mediation or family and child counselling under the Family Law Act 1975 to persons in Australia through a voluntary organisation or a branch or section of a voluntary organisation ... see section 30-75

S 30-70(1) amended by No 94 of 1999.

Archived:

S 30-70(2) (table items 8.2.1 and 8.2.2) repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 223, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .

S 30-70(2) amended by No 15 of 2017, s 3 and Sch 4 item 35, by substituting " Playgroup Queensland Ltd " for " Playgroup Queensland Incorporated " in table item 8.2.6, column headed " Fund, authority or institution " , applicable in relation to gifts or contributions made on or after 17 December 2014.

S 30-70(2) amended by No 12 of 2012, s 3 and Sch 5 item 1, by substituting " Playgroup Australia Limited " for " Playgroup Australia Incorporated " in cell at table item 8.2.12, column headed " Fund, authority or institution " , applicable to gifts made after 25 October 2010.

S 30-70(2) amended by No 38 of 2008, s 3 and Sch 6 item 5, by inserting item 8.2.12 at the end of the table, effective 24 June 2008.

S 30-70(2) amended by No 4 of 2007, s 3 and Sch 1 item 4, by inserting item 8.2.11 at the end of the table, effective 19 February 2007.

S 30-70(2) amended by No 58 of 2006, s 3 and Sch 2 item 1, by inserting table item 8.2.10, effective 22 June 2006.

S 30-70(2) amended by No 160 of 2005, No 101 of 2004, No 101 of 2003 and No 94 of 1999.

S 30-70 inserted by No 121 of 1997.