Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)
Schedule 11 Deductible gift categories
Part 1 Amendments
Income Tax Assessment Act 1997
4 Subsection 30-45(1) (at the end of the table)
Add:
4.1.5 |
a public fund: (a) that is established for charitable purposes; and (b) 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 30-46(1) applies |
see section 30-46 |
4.1.6 |
a charitable institution whose principal activity is one or both of these: (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 |
none |
4.1.7 |
a charitable institution that would be a public benevolent institution, but for one or both of these: (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) |
none |