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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Education

SECTION 30-25 Education

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30-25(1)

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This table sets out general categories of education recipients.

Education - General
Item	Fund, authority or institution	Special conditions - fund, authority or institution	Special conditions - gift
2.1.1	a public university	the public university must be: (a) an Australian government agency; or (b) a registered charity	none
.
2.1.2	a public fund for the establishment of a public university	(a) the public fund must be: (i) an Australian government agency; or (ii) a registered charity; or (iii) operated by an Australian government agency or registered charity; and (b) the public university must satisfy the special conditions set out in item 2.1.1	none
.
2.1.3	an institution that is a higher education provider within the meaning of the Higher Education Support Act 2003	the institution must be: (a) an Australian government agency; or (b) a registered charity	none
.
2.1.4	a residential educational institution affiliated under statutory provisions with a public university	(a) the residential educational institution must be a *registered charity; and (b) the public university must satisfy the special conditions set out in item 2.1.1	none
.
2.1.5	a residential educational institution established by the Commonwealth	none	none
.
2.1.6	a residential educational institution that is affiliated with an institution that is a higher education provider within the meaning of the Higher Education Support Act 2003	(a) the residential educational institution must be: (i) an Australian government agency; or (ii) a registered charity; and (b) the higher education provider must satisfy the special conditions set out in item 2.1.3	none
.
2.1.7	an institution that the Student Assistance Minister has determined to be a technical and further education institution under the Student Assistance Act 1973*	the institution must be: (a) an Australian government agency; or (b) a registered charity	see section 30-30
.
2.1.8	a public fund established and maintained solely for the purpose of providing religious instruction in government schools in Australia	the public fund must be: (a) an Australian government agency; or (b) a registered charity; or (c) operated by an Australian government agency or a registered charity	none
.
2.1.9	a public fund established and maintained by a Roman Catholic archdiocesan or diocesan authority solely for the purpose of providing religious instruction in government schools in Australia	the public fund must be: (a) an Australian government agency; or (b) a registered charity; or (c) operated by an Australian government agency or a registered charity	none
.
2.1.9A	a public fund established and maintained solely for the purpose of providing education in ethics: (a) in government schools in Australia; and (b) as an alternative to religious instruction, in accordance with State law or Territory law	the public fund must be: (a) a *registered charity; or (b) operated by a registered charity	none
.
2.1.10	a public fund established and maintained solely for providing money for the acquisition, construction or maintenance of a building used, or to be used, as a school or college by: (a) a government; or (b) a public authority; or (c) a society or association which is carried on otherwise than for the purposes of profit or gain to the individual members of the society or association	the public fund must be: (a) an Australian government agency; or (b) a registered charity; or (c) operated by an Australian government agency or a registered charity	none
.
2.1.11	a public fund established and maintained solely for providing money for the acquisition, construction or maintenance of a rural school hostel building to which section 30-35 applies	the public fund must be: (a) an Australian government agency; or (b) a registered charity; or (c) operated by an Australian government agency or a registered charity	none
.
2.1.12	a government school that: (a) provides special education for students each of whom has a disability that is permanent or is likely to be permanent; and (b) does not provide education for other students	none	none
.
2.1.13	a public fund that is established and maintained solely for providing money for scholarships, bursaries or prizes to which section 30-37 applies	the public fund must be: (a) a *registered charity; or (b) operated by a registered charity	none

View history note

History

S 30-25(1) amended by No 110 of 2021, s 3 and Sch 1 items 3 - 6, by substituting the cell at table items 2.1.8, 2.1.9 and 2.10, 2.11, column headed " Special conditions - fund, authority or institution " , effective 1 October 2021. For application and transitional provisions, see note under s 30-260 . The cell formerly read:

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

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

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

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

S 30-25(1) amended by No 15 of 2017, s 3 and Sch 4 item 28, by substituting " *Student Assistance Minister " for " *Education Minister " in table item 2.1.7, column headed " Fund, authority or institution " , effective 1 April 2017.

S 30-25(1) amended by No 110 of 2014, s 3 and Sch 5 item 98, by substituting the cell at table item 2.1.2, column headed " Special conditions - fund, authority or institution " , applicable to gifts made on or after 3 December 2012. The cell formerly read:

(a) the public fund must be: (i) an *Australian government agency; or (ii) a *registered charity; and (b) the public university must satisfy the special conditions set out in item 2.1.1

S 30-25(1) amended by No 119 of 2013, s 3 and Sch 3 item 1, by inserting table item 2.1.9A, applicable in relation to gifts, and contributions, made on or after 29 June 2013.

S 30-25(1) amended by No 169 of 2012, s 3 and Sch 2 item 5, by substituting the table, effective 3 December 2012. For transitional provision see note under s 30-20(1) . The table formerly read:

Education - General

Item Fund, authority or institution Special conditions

2.1.1 a public university none

.

2.1.2 a public fund for the establishment of a public university none

.

2.1.3 a charitable or public institution that is a higher education provider within the meaning of the Higher Education Support Act 2003 none

.

2.1.4 a residential educational institution affiliated under statutory provisions with a public university none

.

2.1.5 a residential educational institution established by the Commonwealth none

.

2.1.6 a residential educational institution that is affiliated with a charitable or public institution that is a higher education provider within the meaning of the Higher Education Support Act 2003 none

.

2.1.7 an institution that the *Education Minister has determined to be a technical and further education institution under the Student Assistance Act 1973 see section 30-30

.

2.1.8 a public fund established and maintained solely for the purpose of providing religious instruction in government schools in Australia none

.

2.1.9 a public fund established and maintained by a Roman Catholic archdiocesan or diocesan authority solely for the purpose of providing religious instruction in government schools in Australia none

.

2.1.10 a public fund established and maintained solely for providing money for the acquisition, construction or maintenance of a building used, or to be used, as a school or college by: none

(a) a government; or

(b) a public authority; or

(c) a society or association which is carried on otherwise than for the purposes of profit or gain to the individual members of the society or association

.

2.1.11 a public fund established and maintained solely for providing money for the acquisition, construction or maintenance of a rural school hostel building see section 30-35

.

2.1.12 a government school that: none

(a) provides special education for students each of whom has a disability that is permanent or is likely to be permanent; and

(b) does not provide education for other students

.

2.1.13 a public fund: see section 30-37

(a) that is established for charitable purposes; and

(b) that is established and maintained solely for providing money for scholarships, bursaries or prizes to which section 30-37 applies

S 30-25(1) amended by No 56 of 2010, s 3 and Sch 6 items 21 and 22, by substituting the cells at table items 2.1.3 and 2.1.6, column headed " Fund, authority or institution " , applicable in relation to gifts made on or after 3 June 2010. The cells formerly read:

2.1.3 .... a higher education institution within the meaning of the Higher Education Funding Act 1988

2.1.6 .... a residential educational institution that is affiliated with a higher education institution within the meaning of the Higher Education Funding Act 1988

S 30-25(1) amended by No 88 of 2009, s 3 and Sch 5 item 319, by substituting " determined to be a technical and further education institution under the Student Assistance Act 1973 " for " declared by a signed instrument to be a technical and further education institution within the meaning of the Employment, Education and Training Act 1988 " in item 2.1.7 of the table, effective 18 September 2009. No 88 of 2009, s 3 and Sch 5 item 344 contains the following transitional provision:

Transitional provision - technical and further education institutions
(1)
An institution that, just before 18 September 2009, was covered by item 2.1.7 of the table in subsection 30-25(1) of the Income Tax Assessment Act 1997 is taken, for the purposes of that item in that table, to have been determined by the Education Minister to be a technical and further education institution under the Student Assistance Act 1973 at that commencement.

(2)
To avoid doubt, subitem (1) does not prevent the Education Minister from revoking that determination.

S 30-25(1) amended by No 88 of 2009, s 3 and Sch 5 item 114, by substituting " *Education Minister " for " Minister for Employment, Education, Training and Youth Affairs " in table item 2.1.7, effective 18 September 2009.

S 30-25(1) amended by No 80 of 2006 , s 3 and Sch 11 item 1, by inserting table item 2.1.13, applicable to gifts made on or after 1 July 2006.

S 30-25(1) amended by No 23 of 2005, s 3 and Sch 4 item 1, by inserting item 2.1.12 at the end, applicable to gifts made on or after 1 April 2004.

S 30-25(1) amended by No 150 of 2003.

30-25(2)

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This table sets out specific education recipients.

Education - Specific
Item	Fund, authority or institution	Special conditions
2.2.1	The Academy of the Social Sciences in Australia Incorporated	none
.
2.2.2	the Australian Academy of Science	none
.
2.2.3	the Australian Academy of the Humanities for the Advancement of Scholarship in Language, Literature, History, Philosophy and the Fine Arts	none
.
2.2.4	the Australian Academy of Technological Sciences and Engineering Limited	none
.
2.2.5	Aurora Education Foundation Limited	the gift must be made after 30 June 2013
.
2.2.6	the Australian and New Zealand Association for the Advancement of Science	none
.
2.2.7	(Repealed by No 49 of 2019)
.
2.2.8	the Life Education Centre	none
.
2.2.9	a company that conducts life education programs under the auspices of the Life Education Centre if the company:	the gift must be for the conduct of such programs
	(a)	is not carried on for the purposes of profit or gain to its individual members; and
	(b)	is prohibited by its *constitution from making any distribution of money or property to its members
.
2.2.10	the Council for Christian Education in Schools	none
.
2.2.11	the Council for Jewish Education in Schools	none
.
2.2.12	(Repealed by No 101 of 2006 )
.
2.2.13	the Lionel Murphy Foundation	none
.
2.2.14	the Marcus Oldham Farm Management College	see section 30-30
.
2.2.15	(Repealed by No 41 of 2011)
.
2.2.16	the Polly Farmer Foundation (Inc)	none
.
2.2.17	The Australian Council of Christians and Jews	the gift must be made after 6 December 1998
.
2.2.18	Sir William Tyree Foundation	the gift must be made after 28 February 1999
.
2.2.19	(Repealed by No 41 of 2011)
.
2.2.20	Australian Nuffield Farming Scholars Association	the gift must be made after 16 April 2001
.
2.2.21	Dymocks Children ' s Charities Limited	the gift must be made after 4 January 2001
.
2.2.22	Australian Primary Principals Association Education Foundation	the gift must be made after 1 October 2001
.
2.2.23	Commonwealth Study Conferences (Australia) Incorporated	the gift must be made after 19 February 2001
.
2.2.24	Mt Eliza Graduate School of Business and Government Limited	the gift must be made after 4 April 2000 and before 1 January 2023
.
2.2.25	Australian Human Rights Education Fund	the gift must be made after 24 September 2001
.
2.2.26	Aboriginal Education Council (N.S.W.) Incorporated	the gift must be made after 6 May 2002
.
2.2.27	General Sir John Monash Foundation	the gift must be made after 16 June 2002
.
2.2.28	Australian-American Educational Foundation	the gift must be made after 30 April 2003
.
2.2.29	The Australian Literacy and Numeracy Foundation Limited	the gift must be made after 11 October 2002
.
2.2.30	The Constitution Education Fund	the gift must be made after 20 June 2003
.
2.2.31	Country Education Foundation of Australia Limited	the gift must be made on or after 20 August 2003
.
2.2.32	Clontarf Foundation	the gift must be made after 30 August 2004
.
2.2.33	International Specialised Skills Institute Incorporated	the gift must be made after 11 August 2005
.
2.2.34	(Repealed by No 127 of 2021)
.
2.2.35	(Repealed by No 155 of 2008)

2.2.36	The Spirit of Australia Foundation	the gift must be made after 10 September 2007

2.2.37	The Royal Institution of Australia Incorporated	the gift must be made after 16 April 2009

2.2.38	(Repealed by No 127 of 2021)

2.2.39	The Charlie Perkins Scholarship Trust	the gift must be made after 1 August 2010

2.2.40	Roberta Sykes Indigenous Education Foundation	the gift must be made after 1 August 2010

2.2.41	Teach for Australia	the gift must be made after 31 December 2012

2.2.42	The Conversation Trust	the gift must be made after 21 November 2012

2.2.43	Australian Schools Plus Ltd	the gift must be made on or after 1 April 2014

2.2.44	Australian Science Innovations Incorporated	the gift must be made on or after 1 January 2016

2.2.45	Smile Like Drake Foundation Limited	the gift must be made after 8 March 2018 and before 9 March 2023

2.2.46	The Q Foundation Trust	the gift must be made after 31 December 2017 and before 1 January 2023

2.2.47	Governor Phillip International Scholarship Trust	the gift must be made after 30 June 2018 and before 1 July 2025

2.2.48	High Resolves	the gift must be made after 30 June 2018 and before 1 July 2025

2.2.49	Australian Academy of Law	the gift must be made after 30 June 2019 and before 1 July 2025

2.2.50	Superannuation Consumers ' Centre Ltd	the gift must be made after 30 June 2019 and before 1 July 2025

2.2.51	The Andy Thomas Space Foundation Limited	the gift must be made after 30 June 2020

2.2.52	The Judith Neilson Institute for Journalism and Ideas	the gift must be made after 30 June 2020

2.2.53	SU Australia Ministries Limited	the gift must be made on or after 1 July 2021 and before 1 July 2023

2.2.54	The Australian Future Leaders Foundation Limited	the gift must be made after 30 June 2021

2.2.55	The Ramsay Centre for Western Civilisation Limited	the gift must be made after 30 June 2021

2.2.56	Australian Education Research Organisation Limited	the gift must be made after 30 June 2021
.
2.2.57	Jewish Education Foundation (Vic) Ltd	the gift must be made after 30 June 2021 and before 1 July 2026
.
2.2.58	Melbourne Business School Limited	the gift must be made after 30 June 2022

View history note

History

S 30-25(2) amended by No 2 of 2023, s 3 and Sch 1 items 1 and 2, by inserting " and before 1 January 2023 " at the end of the cell at table item 2.2.24, column headed " Special conditions " and inserting table items 2.2.56 to 2.2.58, effective 1 April 2023.

S 30-25(2) amended by No 14 of 2022, s 3 and Sch 3 item 1, by inserting table items 2.2.54 and 2.2.55, effective 1 April 2022.

S 30-25(2) amended by No 8 of 2022, s 3 and Sch 7 item 1, by inserting table item 2.2.53, effective 1 April 2022.

S 30-25(2) amended by No 127 of 2021, s 3 and Sch 3 item 52, by repealing table items 2.2.34 and 2.2.38, effective 1 January 2022. Table items 2.2.34 and 2.2.38 formerly read:

2.2.34 Yachad Accelerated Learning Project Limited the gift must be made after 29 June 2005 and before 1 July 2015

.

2.2.38 One Laptop per Child Australia Ltd the gift must be made after 26 May 2010 and before 1 July 2016

S 30-25(2) amended by No 61 of 2021, s 3 and Sch 5 item 1, by inserting table items 2.2.51 and 2.2.52, effective 1 July 2021.

S 30-25(2) amended by No 79 of 2020, s 3 and Sch 5 item 1, by inserting table items 2.2.47 to 2.2.50, effective 1 October 2020.

S 30-25(2) amended by No 49 of 2019, s 3 and Sch 4 item 73, by repealing table item 2.2.7, effective 1 July 2019. Table item 2.2.7 formerly read:

2.2.7 the Australian Ireland Fund none

S 30-25(2) amended by No 8 of 2019, s 3 and Sch 10 item 1, by inserting table items 2.2.45 and 2.2.46, effective 1 April 2019.

S 30-25(2) amended by No 25 of 2017, s 3 and Sch 3 item 2, by inserting table item 2.2.44, effective 5 April 2017.

S 30-25(2) amended by No 20 of 2015, s 3 and Sch 4 item 1, by inserting table item 2.2.43, effective 19 March 2015.

S 30-25(2) amended by No 11 of 2014, s 3 and Sch 4 item 1, by substituting " Sir William Tyree Foundation " for " the Sir William Tyree Foundation of The Australian Industry Group " in table item 2.2.18, column headed " Fund, authority or institution " , effective 18 March 2014.

S 30-25(2) amended by No 124 of 2013, s 3 and Sch 10 items 1 - 2 and 13, by inserting table item 2.2.5 and omitting " and before 2 August 2013 " after " 1 August 2010 " in table items 2.2.39 and 2.2.40, column headed " Special conditions " , effective 29 June 2013.

S 30-25(2) amended by No 85 of 2013, s 3 and Sch 4 item 1, by inserting table item 2.2.42, effective 28 June 2013.

S 30-25(2) amended by No 84 of 2013, s 3 and Sch 2 items 1 to 3, by substituting " 1 July 2015 " for " 1 July 2012 " in table item 2.2.34, substituting " 1 July 2016 " for " 1 July 2012 " in table item 2.2.38, and inserting table item 2.2.41, effective 28 June 2013.

S 30-25(2) amended by No 41 of 2011, s 3 and Sch 5 item 39, by repealing table items 2.2.15 and 2.2.19, effective 27 June 2011. Table items 2.2.15 and 2.2.19 formerly read:

2.2.15 the Constitutional Centenary Foundation Incorporated none

.

2.2.19 the Foundation for Gambling Studies the gift must be made after 8 March 2000

S 30-25(2) amended by No 41 of 2011, s 3 and Sch 1 item 4, by inserting table items 2.2.39 and 2.2.40, effective 27 June 2011.

S 30-25(2) amended by No 136 of 2010 , s 3 and Sch 6 items 1 and 2, by substituting " Clontarf Foundation " for " The Clontarf Foundation Inc. " in the column headed " Fund, authority or institution " in table item 2.2.32 and inserting table item 2.2.38, effective 1 April 2010 (item 1) and 7 December 2010 (item 2).

S 30-25(2) amended by No 75 of 2010 , s 3 and Sch 4 item 1, by substituting " 1 July 2012 " for " 1 July 2009 " in table item 2.2.34, applicable to assessments for: (a) the 2007-08 income year; and (b) later income years.

S 30-25(2) amended by No 19 of 2010, s 3 and Sch 4 item 1, by substituting " Dymocks Children ' s Charities Limited " for " Dymocks Literacy Foundation Limited " in table item 2.2.21, applicable in relation to assessments for the 2008-09 income year and later income years.

S 30-25(2) amended by No 47 of 2009 , s 3 and Sch 4 item 1, by inserting item 2.2.37 at the end of the table, applicable in relation to assessments for the 2009-10 income year and later income years.

S 30-25(2) amended by No 42 of 2009, s 3 and Sch 5 item 2, by substituting " 1 July 2009 " for " 1 July 2008 " in table item 2.2.34, applicable in relation to assessments for the 2007-08 income year and later income years.

S 30-25(2) amended by No 155 of 2008, s 3 and Sch 2 item 45, by repealing table item 2.2.35, applicable in relation to gifts made after 1 January 2009. Table item 2.2.35 formerly read:

2.2.35 ... the Higher Education Endowment Fund ... the gift must be in money

S 30-25(2) amended by No 38 of 2008 , s 3 and Sch 6 item 1, by inserting table item 2.2.36 at the end, effective 24 June 2008.

S 30-25(2) amended by No 161 of 2007, s 3 and Sch 1 item 75, by inserting table item 2.2.35 at the end, effective 25 September 2007.

S 30-25(2) amended by No 4 of 2007 , s 3 and Sch 1 item 1, by substituting " 1 July 2008 " for " 1 July 2006 " in table item 2.2.34, effective 19 February 2007.

S 30-25(2) amended by No 13 of 2006, s 3 and Sch 5 item 1, by inserting table items 2.2.33 and 2.2.34, effective 29 March 2006.

S 30-25(2) amended by No 23 of 2005, No 101 of 2004, No 95 of 2004, No 101 of 2003, No 57 of 2002, No 168 of 2001, No 173 of 2000 and No 94 of 1999.

30-25(3)
(Repealed by No 155 of 2008)

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2.2.34	Yachad Accelerated Learning Project Limited	the gift must be made after 29 June 2005 and before 1 July 2015
.
2.2.38	One Laptop per Child Australia Ltd	the gift must be made after 26 May 2010 and before 1 July 2016

2.2.15	the Constitutional Centenary Foundation Incorporated	none
.
2.2.19	the Foundation for Gambling Studies	the gift must be made after 8 March 2000

Income Tax Assessment Act 1997

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