Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 30-102 30-102 Fire and emergency services
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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