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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Health

SECTION 30-20 Health

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30-20(1)

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This table sets out general categories of health recipients.

Health - General
Item	Fund, authority or institution	Special conditions - fund, authority or institution	Special conditions - gift
1.1.1	a public hospital	the public hospital must be:	none
		(a)	an *Australian government agency; or
		(b)	a *registered charity

1.1.2	a hospital carried on by a society or association	the society or association must be a *registered charity	none

1.1.3	a public fund maintained for:	(a)	the public fund must have been established before 23 October 1963; and	none
	(a)	the purpose of providing money for hospitals covered by item 1.1.1 or 1.1.2; or
	(b)	the establishment of such hospitals	(b)	the public fund must be, or be operated by, an Australian government agency or a registered charity; and
		(c)	the hospitals must satisfy the special conditions set out in item 1.1.1 or 1.1.2 (as applicable)

1.1.4	a public authority engaged in research into the causes, prevention or cure of disease in human beings, animals or plants	the public authority must be:	the gift must be made for such research
		(a)	an *Australian government agency; or
		(b)	a *registered charity

1.1.5	a public institution engaged solely in research into the causes, prevention or cure of disease in human beings, animals or plants	the public institution must be:	none
		(a)	an *Australian government agency; or
		(b)	a *registered charity

1.1.6	a *registered health promotion charity	none	none

1.1.7	a public ambulance service	the public ambulance service must be:	none
			(a)	an *Australian government agency; or
			(b)	a *registered charity

1.1.8	a public fund established and maintained for the purpose of providing money for public ambulance services covered by item 1.1.7	(a)	the public fund must be, or be operated by, an Australian government agency or a registered charity; and	none
			(b)	the public ambulance services must satisfy the special conditions set out in item 1.1.7

1.1.9	a *community shed	the community shed must be a *registered charity	none

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History

S 30-20(1) amended by No 110 of 2021, s 3 and Sch 1 items 1 and 2, by substituting para (b) of table item 1.1.3, column headed " Special conditions - fund, authority or institution " and para (a) of table item 1.1.8, column headed " Special conditions - fund, authority or institution " , effective 1 October 2021. For application and transitional provisions, see note under s 30-260 . Para (b) and (a) formerly read:

(b) the public fund must: (i) be registered under the Australian Charities and Not-for-profits Commission Act 2012 ; or (ii) not be an *ACNC type of entity; and

(a) the public fund must: (i) be registered under the Australian Charities and Not-for-profits Commission Act 2012 ; or (ii) not be an *ACNC type of entity; and

S 30-20(1) amended by No 79 of 2020, s 3 and Sch 3 item 1, by inserting table item 1.1.9, effective 1 October 2020 and applicable in relation to gifts, and contributions, made on or after 1 July 2020.

S 30-20(1) amended by No 169 of 2012, s 3 and Sch 2 item 4, by substituting the table, effective 3 December 2012. No 169 of 2012, s 3 and Sch 2 item 23 contains the following transitional provision:

23 Transitional provision - deductible gift recipient requirements
(1)
This item applies if:

(a) just before the commencement of one or more amendments made by this Part or Schedule 4, gifts to an entity were deductible because the entity satisfied a requirement of Division 30 of the Income Tax Assessment Act 1997 ; and

(b) at that commencement, the entity no longer satisfies the requirement because of the amendments (disregarding this item).

(2)
The amendments do not apply in relation to the entity during the period that:

(a) starts on the commencement of this item; and

(b) ends on the earlier of:

(i) the time the entity first satisfies the requirement mentioned in paragraph (1)(b); and

(ii) 12 months after the commencement of this item.

Example 1:

A public hospital is endorsed as a deductible gift recipient (see item 1.1.1 of the table in subsection 30-20(1) of the Income Tax Assessment Act 1997 ). The hospital has 12 months to be registered under the Australian Charities and Not-for-profits Commission Act 2012 , if it is not an Australian government agency.

Example 2:

A public fund is endorsed as a deductible gift recipient because it is maintained for the purpose of providing money for particular public hospitals (see item 1.1.3 of the table in subsection 30-20(1) of the Income Tax Assessment Act 1997 ). The public fund has 12 months to either amend its governing rules to limit its purpose to providing money for those hospitals if they meet the special conditions set out in item 1.1.1 of that table, or to ensure that the particular hospitals in fact meet the special conditions.

Example 3:

A residential educational institution is endorsed as a deductible gift recipient because it is affiliated under statutory provisions with a public university (see item 2.1.4 of the table in subsection 30-25(1) of the Income Tax Assessment Act 1997 ). The institution has 12 months to be registered as a charity by the Commissioner of the Australian Charities and Not-for-profits Commission, and to ensure that the public university is also so registered (if the university is not an Australian government agency).

The table formerly read:

" Health - General
Item	Fund, authority or institution	Special conditions
1.1.1	a public hospital	none
.
1.1.2	a hospital carried on by a society or association otherwise than for the purposes of profit or gain to the individual members of the society or association	none
.
1.1.3	a public fund established before 23 October 1963 and maintained for the purpose of providing money for hospitals covered by item 1.1.1 or 1.1.2 or for the establishment of such hospitals	none
.
1.1.4	a public authority engaged in research into the causes, prevention or cure of disease in human beings, animals or plants	the gift must be made for such research
.
1.1.5	a public institution engaged solely in research into the causes, prevention or cure of disease in human beings, animals or plants	none
.
1.1.6	a charitable institution whose principal activity is to promote the prevention or the control of diseases in human beings	none
.
1.1.7	a public ambulance service	none
.
1.1.8	a public fund established and maintained for the purpose of providing money for the provision of public ambulance services	none "

S 30-20(1) amended by No 83 of 2004 and No 167 of 2001.

30-20(2)

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This table sets out specific health recipients.

Health - Specific
Item	Fund, authority or institution	Special conditions
1.2.1	The Royal Australian and New Zealand College of Obstetricians and Gynaecologists	none
.
1.2.2	(Repealed by No 41 of 2011)
.
1.2.3	(Repealed by No 41 of 2011)
.
1.2.4	The Royal Australian and New Zealand College of Radiologists	the gift must be made for education or research in medical knowledge or science
.
1.2.5	the New South Wales College of Nursing	none
.
1.2.6	the Royal Australian and New Zealand College of Psychiatrists	none
.
1.2.7	the Royal Australian College of General Practitioners	the gift must be made for education or research in medical knowledge or science
.
1.2.8	the Royal Australasian College of Physicians	none
.
1.2.9	the Royal Australasian College of Surgeons	none
.
1.2.10	the Royal College of Pathologists of Australasia	the gift must be made for education or research in medical knowledge or science
.
1.2.11	(Repealed by No 41 of 2011)
.
1.2.12	the Royal College of Nursing, Australia	none
.
1.2.13	the Australian and New Zealand College of Anaesthetists	none
.
1.2.14	SouthCare Helicopter Fund	the gift must be made after 11 September 2000
.
1.2.15	(Repealed by No 41 of 2011)
.
1.2.16	(Repealed by No 129 of 2011)
.
1.2.17	(Repealed by No 129 of 2011)
.
1.2.18	The Australasian College for Emergency Medicine	the gift must be made after 2 February 2009
.
1.2.19	Cancer Australia	the gift must be made: (a) after 8 June 2011; and (b) for improving outcomes for Australians affected by breast cancer
.
1.2.20	The Australasian College of Dermatologists	the gift must be made for education or research in medical knowledge or science
.
1.2.21	College of Intensive Care Medicine of Australia and New Zealand	the gift must be made for education or research in medical knowledge or science
.
1.2.22	The Royal Australian and New Zealand College of Ophthalmologists	the gift must be made for education or research in medical knowledge or science

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History

S 30-20(2) amended by No 25 of 2017, s 3 and Sch 3 item 1, by inserting table items 1.2.20 to 1.2.22, applicable in relation to gifts or contributions made on or after 5 April 2017.

S 30-20(2) amended by No 129 of 2011, s 3 and Sch 3 item 11, by repealing table item 1.2.16, effective 1 July 2014. Table item 1.2.16 formerly read:

1.2.16 National Breast Cancer Centre Gift Fund the gift must be made after 24 September 2001 and before 2 August 2011

S 30-20(2) amended by No 129 of 2011, s 3 and Sch 3 item 9, by repealing table item 1.2.17, effective 1 July 2013. Table item 1.2.17 formerly read:

1.2.17 The Bionic Ear Institute the gift must be made after 4 October 2001 and before 10 November 2010

S 30-20(2) amended by No 129 of 2011, s 3 and Sch 3 items 3 to 5, by inserting " and before 2 August 2011 " at the end of the cell at table item 1.2.16, column headed " Special conditions " , inserting " and before 10 November 2010 " at the end of the cell at table item 1.2.17, column headed " Special conditions " , and inserting table item 1.2.19, effective 3 November 2011.

S 30-20(2) amended by No 41 of 2011, s 3 and Sch 5 items 36 to 38, by repealing table items 1.2.2, 1.2.3, 1.2.11 and 1.2.15, and by substituting " The Royal Australian and New Zealand College of Radiologists " for " the College of Radiologists in Australasia " in cell at table item 1.2.4, column headed " Fund, authority or institution " , effective 27 June 2011. No 41 of 2011, s 3 and Sch 5 item 50 contains the following transitional provisions:

50 Transitional provision - endorsement as deductible gift recipients
(1)
Treat Breast Cancer Network Australia and Indigenous Community Volunteers Limited as having been endorsed as deductible gift recipients under section 30-120 of the Income Tax Assessment Act 1997 at the commencement of this item.

(2)
To avoid doubt, subitem (1) does not prevent the Commissioner from revoking either or both of those endorsements at a later time under section 426-55 in Schedule 1 to the Taxation Administration Act 1953 .

Table items 1.2.2, 1.2.3, 1.2.11 and 1.2.15 formerly read:

" 1.2.2	the Australian College of Occupational Medicine	none
.
1.2.3	the Australian Postgraduate Federation in Medicine	the gift must be made for education or research in medical knowledge or science
.
1.2.11	the Australian Regional Council of the Royal College of Obstetricians and Gynaecologists	none
.
1.2.15	Breast Cancer Network Australia	the gift must be made after 22 May 2001 "

S 30-20(2) amended by No 42 of 2009, s 3 and Sch 5 item 1, by inserting item 1.2.18 at the end of the table, applicable in relation to assessments for:

(a) the 2007-08 income year; and

(b) later income years.

S 30-20(2) amended by No 57 of 2002, No 168 of 2001, and No 94 of 1999.

S 30-20 inserted by No 121 of 1997.

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