Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 30-30 Gifts that must be for certain purposes 30-30(1)
You can deduct a gift that you make to:
(a) a technical and further education institution covered by item 2.1.7 of the table in subsection 30-25(1) ; or
(b) the Marcus Oldham Farm Management College;
only if the gift is for:
(c) purposes of the institution, or of the College, that have been declared by the *Student Assistance Minister to relate solely to tertiary education; or
(d) the provision of facilities for the institution, or the College, if the Student Assistance Minister has declared that he or she is satisfied the facilities are to be used principally for such purposes.
30-30(2)
A declaration under subsection (1) must be in writing, signed by the Minister.
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