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

Sports and recreation

SECTION 30-90

30-90 Sports and recreation

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This table sets out specific sports and recreation recipients.

Sports and recreation - Specific
Item	Fund, authority or institution	Special conditions
10.2.1	the Australian Sports Foundation	none
.
10.2.2	Girl Guides Australia	none
.
10.2.3	an institution that is known as a State or Territory branch of Girl Guides Australia	none
.
10.2.4	the Scout Association of Australia	none
.
10.2.5	an institution that is known as a State or Territory branch of the Scout Association of Australia	none
.
10.2.6	(Repealed by No 41 of 2011)
.
10.2.7	The Bradman Memorial Fund	the gift must be made after 24 February 2001
.
10.2.8	Amy Gillett Foundation	the gift must be made after 13 September 2007
.
10.2.9	Australian Sports Foundation Charitable Fund	the gift must be made after 30 June 2018