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-G - Index to this Division

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SECTION 30-315 Index

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30-315(1)
The table in this section gives you an index to this Division.

30-315(2)

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It tells you:

• each topic covered by this Division; and

• where in this Division you can find the detail about each topic. 27AAAB

Note:

In the last column there are many references in this form: item 2.2.1. These refer to items in the tables in Subdivision 30-B .

Index
Topic		Provision
1A	2009 Victorian Bushfire Appeal Trust Account	item 4.2.41
.
1AAA	2017 Bourke Street Fund Trust Account	item 4.2.43
.
1AA	Aboriginal Education Council (N.S.W.) Incorporated	item 2.2.26
.
1	Academies - professional	section 30-25
.
2	Academy of the Social Sciences in Australia Incorporated	item 2.2.1
.
2AA	(Repealed by No 101 of 2006 )
.
2AAA	ACT Playgroups Association Incorporated	item 8.2.9
.
2AAB	ACT Region Crime Stoppers Limited	item 4.2.31A
.
2AAC	(Repealed by No 127 of 2021)
.
2AB	(Repealed by No 136 of 2010 )
.
2AC	(Repealed by No 136 of 2010 )
.
2ACA	(Repealed by No 127 of 2021)
.
2ACB	Alliance for Journalists ' Freedom Ltd	item 4.2.49
.
2AD	American Australian Association Limited	item 9.2.18
.
2A	(Repealed by No 101 of 2006 )
.
3	Amnesty International Australia	item 4.2.1
.
3A	Amy Gillett Foundation	item 10.2.8
.
4	Ancillary funds	item 2 of the table in section 30-15
.
4AA	Andy Thomas Space Foundation Limited	item 2.2.51
.
4A	Animal welfare	item 4.1.6
.
5	(Repealed by No 85 of 2013)
.
6	Approved research institutes	item 3.1.1
.
7	Armed forces, auxiliaries	item 5.1.2
.
8	Artbank	item 5 of the table in section 30-15
.
9	Art galleries	items 12.1.4 and 12.1.5; item 4 of the table in section 30-15
.
9AA	Asia Society AustralAsia Centre	item 9.2.7
.
9AAA	Aurora Education Foundation Limited	item 2.2.5
.
9AB	Australasian College for Emergency Medicine	item 1.2.18
.
9AC	Australasian College of Dermatologists	item 1.2.20
.
9A	Australia for UNHCR	item 9.2.10
.
9B	Australia Foundation in support of Human Rights Watch Limited	item 9.2.11
.
9C	Australian Academy of Law	item 2.2.49
.
10	Australian Academy of Science	item 2.2.2
.
11	Australian Academy of Technological Sciences and Engineering Limited	item 2.2.4
.
12	Australian Academy of the Humanities for the Advancement of Scholarship in Language, Literature, History, Philosophy and the Fine Arts	item 2.2.3
.
13	(Repealed by No 57 of 2002)
.
13A	Australian American Education Leadership Foundation Limited	item 9.2.4
.
14	Australiana Fund	item 12.2.1; item 4 of the table in section 30-15
.
15	Australian and New Zealand Association for the Advancement of Science	item 2.2.6
.
16	Australian and New Zealand College of Anaesthetists	item 1.2.13
.
17	Australian Antarctic Territory, payment to Commonwealth for research	item 3.2.3
.
17AAAA	Australian Associated Press Ltd	item 13.2.29
.
17AAA	Australian Breastfeeding Association	item 8.2.3
.
17AA	(Repealed by No 127 of 2021)
.
17A	Australian Business Register	section 30-229
.
17B	Australian Business Week Limited	item 7.2.5
.
18	(Repealed by No 101 of 2006 )
.
19	(Repealed by No 41 of 2011)
.
20	Australian Conservation Foundation Incorporated	item 6.2.1
.
20AA	(Repealed by No 41 of 2011)
.
20A	Australian Council of Christians and Jews	item 2.2.17
.
20B	(Repealed by No 101 of 2006 )
.
21	Australian Council of Social Service Incorporated	item 4.2.15
.
21AAA	Australian Education Research Organisation Limited	item 2.2.56
.
21AA	Australian Future Leaders Foundation Limited	item 2.2.54
.
21A	Australian Human Rights Education Fund	item 2.2.25
.
22	Australian Institute of International Affairs	item 9.2.1
.
23	Australian Ireland Fund Limited	item 11.2.11
.
23A	(Repealed by No 101 of 2006 )
.
24	Australian Neighbourhood Houses & Centres Association (ANHCA) Inc.	item 4.2.8
.
24A	Australian Nuffield Farming Scholars Association	item 2.2.20
.
24B	(Repealed by No 127 of 2021)
.
24C	Australian Philanthropic Services Limited	item 11.2.10
.
25	(Repealed by No 41 of 2011)
.
25A	Australian Primary Principals Association Education Foundation	item 2.2.22
.
25B	Australian Schools Plus Ltd	item 2.2.43
.
26	Australian Science Innovations Incorporated	item 2.2.44
.
26A	Australians for Indigenous Constitutional Recognition Ltd	item 13.2.34
.
26B	Australians for Unity Ltd	item 13.2.37
.
25C	(Repealed by No 41 of 2011)
.
26	(Repealed by No 41 of 2011)
.
27	Australian Sports Foundation	item 10.2.1
.
27AAAA	Australian Sports Foundation Charitable Fund	item 10.2.9
.
27AAA	Australian Volunteers Support Trust	item 4.2.45
.
27AAB	Australian Women Donors Network	item 11.2.11
.
27AAA	(Repealed by No 11 of 2014)
.
27AA	(Repealed by No 127 of 2021)
.
27A	(Repealed by No 129 of 2011)
.
28	(Repealed by No 101 of 2006 )
.
28AAA	(Repealed by No 41 of 2011)
.
28AA	Bradman Memorial Fund	item 10.2.7
.
28A	(Repealed by No 41 of 2011)
.
28ABA	(Repealed by No 127 of 2021)
.
28AC	Cambridge Australia Scholarships Limited	item 9.2.27
.
28AB	(Repealed by No 41 of 2011)
.
28B	(Repealed by No 101 of 2006 )
.
29	Cancer Australia	item 1.2.19
.
29A	Centre For Entrepreneurial Research and Innovation Limited	item 3.2.15
.
30	Centre for Independent Studies	item 3.2.1
.
30AA	C E W Bean Foundation	item 12.2.6
.
30A	Charlie Perkins Scholarship Trust	item 2.2.39
.
30B	Chifley Research Centre Limited	item 3.2.8
.
31	Child Accident Prevention Foundation of Australia	item 4.2.2
.
31AA	(Repealed by No 129 of 2011)
.
31A	(Repealed by No 41 of 2011)
.
31B	Clontarf Foundation	item 2.2.32
.
32	(Repealed by No 101 of 2006 )
.
33	College buildings	item 2.1.10
.
34	College of Intensive Care Medicine of Australia and New Zealand	item 1.2.21
.
34	(Repealed by No 41 of 2011)
.
34AA	Commonwealth Study Conferences (Australia) Incorporated	item 2.2.23
.
34AAA	Community charity corporations	item 13.1.2
.
34AAB	Community charity trusts	item 13.1.1
.
34A	Community Rebuilding Trust	item 4.2.46
.
34AB	Community sheds	section 30-20
.
35	Conditional gifts	section 30-220
.
36	Connellan Airways Trust	item 11.2.1
.
37	Conservation bodies	section 30-55
.
38	Conversation Trust	item 2.2.42
.
38A	(Repealed by No 101 of 2006)
.
39	Council for Christian Education in Schools	item 2.2.10
.
39A	Council for Jewish Community Security	item 13.2.1
.
40	Council for Jewish Education in Schools	item 2.2.11
.
40A	Country Education Foundation of Australia Limited	item 2.2.31
.
40AA	(Repealed by No 15 of 2023)
.
40B	Crime Stoppers South Australia Limited	item 4.2.27
.
40C	Crime Stoppers Northern Territory Program	item 4.2.31
.
41	(Repealed by No 12 of 2012)
.
42	Cultural organisations	section 30-100
.
43	(Repealed by No 40 of 2023)
.
44	Defence organisations	section 30-50
.
44AAAA	(Repealed by No 127 of 2021)
.
44AAA	Diplomacy Training Program Limited	item 9.2.21
.
44AA	Disaster relief - public fund for relief of people in Australia	item 4.1.5
.
44AB	Disaster relief - public fund for relief of people in developing countries	item 9.1.1
.
44AC	Disaster relief - public fund for relief of people in developed countries	item 9.1.2
.
44A	Diseases - charitable institutions whose principal activity is to promote the prevention or the control of diseases in human beings	items 1.1.6 and 4.1.7
.
45	Diseases - institutions researching causes, prevention or cure	items 1.1.4 and 1.1.5
.
45AAA	Don Chipp Foundation Ltd	item 3.2.9
.
45AA	(Repealed by No 41 of 2011)
.
45A	Dymocks Children ' s Charities Limited	item 2.2.21

45B	(Repealed by No 8 of 2022)
.
46	Education - education bodies	section 30-25
.
46AA	Education - public fund for scholarships, bursaries and prizes	item 2.1.13
.
46A	Endorsement as a deductible gift recipient	Subdivision 30-BA
.
47	Environmental organisations	section 30-55
.
48	(Repealed by No 40 of 2023)
.
48AAA	Ethics Centre Limited	item 3.2.14
.
48AA	Ethics education	section 30-25
.
48A	Family and child mediation and counselling	item 8.1.1
.
49	Family organisations	section 30-70
.
49A	(Repealed by No 41 of 2011)
.
49B	Fire and emergency services	section 30-102
.
49C	Foundation 1901 Limited	item 13.2.23
.
49D	Foundation Broken Hill Limited	item 11.2.13
.
50	Foundation for Development Cooperation Ltd	item 9.2.3
.
50A	(Repealed by No 41 of 2011)
.
50B	Foundation for Rural and Regional Renewal Public Fund	item 13.2.2
.
50C	Foundation for Young Australians	item 11.2.8
.
50D	Friends of Myall Creek Memorial Incorporated	item 13.2.25
.
51	Friends of the Duke of Edinburgh ' s Award in Australia Incorporated	item 11.2.2
.
51AA	Fund-raising events - contributions	items 7 and 8 of the table in section 30-15
.
51A	General Sir John Monash Foundation	item 2.2.27
.
52	Global Foundation	item 9.2.8
.
52AA	Governor Phillip International Scholarship Trust	item 2.2.47
.
52A	(Repealed by No 127 of 2021)
.
52B	Great Synagogue Foundation	item 13.2.28
.
52BA	Greek Orthodox Archdiocese of Australia Consolidated Trust Cathedral of the Annunciation of our Lady Restoration Fund	item 13.2.31
.
52C	Greek Orthodox Community Of New South Wales Ltd	item 13.2.30
.
53	Greening Australia Limited	item 6.2.2
.
53AA	Green Institute Limited	item 3.2.12
.
53A	Girl Guides Australia	items 10.2.2 and 10.2.3
.
53B	Harm prevention charities	items 4.1.4 and 4.1.7
.
53C	Headstone Project (Tas) Inc.	item 5.2.35
.
54	Health organisations	section 30-20
.
55	(Repealed by No 160 of 2005)
.
56	Heritage properties	item 6 of the table in section 30-15
.
56A	High Resolves	item 2.2.48
.
57	Higher education institutions	item 2.1.3
.
58	Hospitals	items 1.1.1, 1.1.2 and 1.1.3
.
59	(Repealed by No 101 of 2006 )
.
60	Ian Clunies Ross Memorial Foundation	item 3.2.2
.
60A	(Repealed by No 41 of 2011)
.
61	(Repealed by No 41 of 2011)
.
62	Industry, trade and design	section 30-65
.
63	International affairs	section 30-80
.
63AA	International Jewish Relief Limited	item 9.2.26
.
63A	International Social Service - Australian Branch	item 4.2.28
.
63B	International Specialised Skills Institute Incorporated	item 2.2.33
.
63C	Jewish Education Foundation (Vic) Ltd	item 2.2.57
.
64	Joint ownership of property	section 30-225
.
64AA	Judith Neilson Institute for Journalism and Ideas	item 2.2.52
.
64AB	Justice Reform Initiative Limited	item 13.2.38
.
64A	Kidsafe	items 4.2.32 to 4.2.39 (inclusive)
.
64A	(Repealed by No 101 of 2006 )
.
65	Landcare Australia Limited	item 6.2.3
.
65AA	Layne Beachley - Aim for the Stars Foundation Limited	item 13.2.4
.
65AB	Leaders Institute of South Australia Incorporated	item 13.2.35
.
65A	Leeuwin Ocean Adventure Foundation Limited	item 13.2.3A
.
66	Libraries	items 12.1.2 and 12.1.5; item 4 of the table in section 30-15
.
67	Life Education Centre	items 2.2.8 and 2.2.9
.
67A	Lingiari Policy Centre	item 3.2.10
.
67A	(Repealed by No 101 of 2006 )
.
68	Lionel Murphy Foundation	item 2.2.13
.
68A	Lord Mayor ' s Charitable Foundation	item 13.2.32
.
68AA	Lord Somers Camp and Power House	item 13.2.7
.
68AB	Lowy Institute for International Policy	item 9.2.12
.
68A	(Repealed by No 101 of 2006 )
.
68B	Make a Mark Australia Incorporated	item 9.2.14
.
69	Marcus Oldham Farm Management College	item 2.2.14
.
70	Marriage education organisations	item 8.1.1
.
70AA	(Repealed by No 127 of 2021)

70A	Mawson ' s Huts Foundation Limited	item 6.2.23

71	Medical colleges	section 30-20

72	Medical research	section 30-20
.
72AAAA	Melbourne Business School Limited	item 2.2.58

72AAA	Melbourne Korean War Memorial Committee Incorporated	item 5.2.34

72AA	(Repealed by No 127 of 2021)

72A	Menzies Research Centre Public Fund	item 3.2.4

72B	Minderoo Foundation Trust	item 13.2.21
.
72BA	Motherless Daughters Australia Limited	item 4.2.47
.
72BB	(Repealed by No 101 of 2006 )
.
72C	Mt Eliza Graduate School of Business and Government Limited	item 2.2.24
.
73	Museums	items 12.1.3 and 12.1.5; item 4 of the table in section 30-15
.
73AAAA	National Apology Foundation Ltd	item 13.2.22
.
73AAA	National Arboretum Canberra Fund	item 12.2.4
.
73AA	(Repealed by No 127 of 2021)
.
73A	(Repealed by No 129 of 2011)
.
73B	National Congress of Australia ' s First Peoples Limited	item 4.2.42
.
74	National Foundation for Australian Women Limited	item 4.2.3
.
74A	(Repealed by No 101 of 2006 )
.
75	National Parks associations	section 30-55
.
75A	(Repealed by No 101 of 2006)
.
76	National Safety Council of Australia Limited	item 4.2.4
.
77	National Trust bodies	section 30-55 ; item 6 of the table in section 30-15
.
77A	Nature Foundation Limited	item 6.2.9
.
78	Nature organisations	section 30-55
.
79	Necessitous circumstances - funds for relief of	item 4.1.3
.
79A	Neighbourhood Watch Australasia Limited	item 4.2.48
.
80	New South Wales College of Nursing	item 1.2.5
.
81	(Repealed by No 41 of 2011)
.
81A	(Repealed by No 127 of 2021)
.
82	Overseas relief funds	item 9.1.1
.
82A	Page Research Centre Limited	item 3.2.7
.
83	Paul Ramsay Foundation Limited	item 13.2.24
.
84	People in need, fund for	item 4.1.3
.
84A	Perth Korean War Memorial Committee Incorporated	item 5.2.37
.
85	Philanthropic trusts	section 30-95
.
85A	Philanthropy Australia Inc.	item 13.2.19
.
86	Playford Memorial Trust	item 11.2.4
.
86A	Playgroup Association Northern Territory Incorporated	item 8.2.8
.
86AA	Playgroup Australia Limited	item 8.2.12
.
86B	Playgroup NSW (Inc)	item 8.2.4
.
86C	Playgroup Queensland Ltd	item 8.2.6
.
86CA	Playgroup SA Inc	item 8.2.11
.
86D	Playgroup Tasmania Inc	item 8.2.7
.
86DA	Playgroup Victoria Inc.	item 8.2.10
.
86E	Playgroup WA (Inc)	item 8.2.5
.
86F	(Repealed by No 41 of 2011)
.
87	Political parties and independent candidates and members	Subdivision 30-DA
.
88	Polly Farmer Foundation (Inc)	item 2.2.16
.
89	Prevention of cruelty to animals	section 30-45
.
89A	Prince ' s Trust Australia Limited	item 13.2.20
.
90	Productivity	section 30-65
.
91	(Repealed by No 41 of 2011)
.
92	Property, rules for valuing gifts	section 30-15 and Subdivision 30-C
.
92A	Public ambulance services	items 1.1.7 and 1.1.8
.
93	Public benevolent institutions	items 4.1.1, 4.1.2 and 4.1.7
.
94	(Repealed by No 127 of 2021)
.
94AA	Q Foundation Trust	item 2.2.46
.
94AAA	Ramsay Centre for Western Civilisation Limited	item 2.2.55
.
94AB	Ranfurly Library Service Incorporated	item 12.2.3
.
94AC	RAS Foundation Limited	item 13.2.27
.
94A	Receipts for gifts	Subdivision 30-CA
.
94B	Reconciliation Australia Limited	item 4.2.19
.
95	Religious instruction/education	section 30-25
.
95A	Research Australia Limited	item 3.2.6
.
96	Research institutions	items 1.1.4 and 1.1.5
.
97	Residential education institutions	section 30-25
.
97AAAA	(Repealed by No 101 of 2006)
.
97AAA	Rhodes Trust in Australia	item 9.2.25
.
97AA	Roberta Sykes Indigenous Education Foundation	item 2.2.40
.
97A	Royal Australian and New Zealand College of Obstetricians and Gynaecologists	item 1.2.1
.
97B	Royal Australian and New Zealand College of Ophthalmologists	item 1.2.22
.
98	Royal Australian and New Zealand College of Psychiatrists	item 1.2.6
.
98A	Royal Australian and New Zealand College of Radiologists	item 1.2.4
.
99	Royal Australian College of General Practitioners	item 1.2.7
.
100	Royal Australasian College of Physicians	item 1.2.8
.
101	Royal Australasian College of Surgeons	item 1.2.9
.
102	Royal College of Nursing, Australia	item 1.2.12
.
103	Royal College of Pathologists of Australasia	item 1.2.10
.
103AA	Royal Humane Society of New South Wales Incorporated	item 13.2.33
.
103A	Royal Institution of Australia Incorporated	item 2.2.37
.
104	Royal Societies for the Prevention of Cruelty to Animals	section 30-45
.
104A	(Repealed by No 101 of 2006 )
.
104B	RSL Foundation	item 5.2.11
.
104C	(Repealed by No 101 of 2006 )
.
105	Rural school hostel buildings	item 2.1.11
.
105A	(Repealed by No 101 of 2006)
.
105B	(Repealed by No 41 of 2011)
.
106	Samuel Griffith Society Inc.	item 3.2.16
.
107	School building funds	item 2.1.10
.
108	Schools	section 30-25
.
109	Scouts	items 10.2.4 and 10.2.5
.
110	(Repealed by No 127 of 2021)
.
110AA	(Repealed by No 101 of 2006)
.
110A	Sir Earl Page Memorial Trust	item 3.2.5
.
110B	(Repealed by No 101 of 2006 )
.
111	Sir Robert Menzies Memorial Trust Foundation Limited	item 11.2.5
.
111AA	Sir William Tyree Foundation	item 2.2.18
.
111AB	Smile Like Drake Foundation Limited	item 2.2.45
.
111AC	Social Traders Ltd	item 13.2.5
.
111A	Social Ventures Australia Limited	item 13.2.16
.
111B	SouthCare Helicopter Fund	item 1.2.14
.
111C	Spirit of Australia Foundation	item 2.2.36
.
112	Sports and recreation	section 30-90
.
112AA	Spreading deductions over income years	Subdivision 30-DB
.
112AB	St Patrick ' s Cathedral Melbourne Restoration Fund	item 13.2.36
.
112AC	(Repealed by No 136 of 2010 )
.
112AD	(Repealed by No 136 of 2010 )
.
112AE	(Repealed by No 136 of 2010 )
.
112AF	(Repealed by No 127 of 2021)
.
112AFA	SU Australia Ministries Limited	item 2.2.53
.
112AG	Superannuation Consumers ' Centre Ltd	item 2.2.50
.
112B	Sydney Chevra Kadisha	item 12.2.5
.
112AFA	(Repealed by No 41 of 2011)
.
112AG	(Repealed by No 41 of 2011)
.
112A	(Repealed by No 101 of 2006 )
.
112B	(Repealed by No 101 of 2006 )
.
112BA	(Repealed by No 41 of 2011)
.
112C	Sydney Talmudical College Association Refugees Overseas Aid Fund	item 9.2.5
.
112D	(Repealed by No 101 of 2006 )
.
112E	(Repealed by No 136 of 2010 )
.
113	Tasmanian Conservation Trust Incorporated	item 6.2.11
.
114	Taxation incentives for the Arts scheme	items 4 and 5 of the table in section 30-15
.
114A	Teach for Australia	item 2.2.41
.
115	Technical and further education institution	item 2.1.7
.
116	Tertiary education/TAFE	section 30-25
.
116AA	Toy Libraries Australia Inc.	item 13.2.26
.
116AB	Transparency International Australia	item 13.2.39
.
116A	Trust for Nature (Victoria)	item 6.2.6
.
117	Trusts - ancillary	item 2 of the table in section 30-15
.
118	Trusts - philanthropic	section 30-95
.
118AA	(Repealed by No 101 of 2006 )
.
118A	United Israel Appeal Refugee Relief Fund Limited	item 9.2.6
.
118B	United States Studies Centre	item 3.2.13
.
118C	United Way Australia	item 4.2.5
.
119	Universities - general	section 30-25
.
120	Universities - research	section 30-40
.
120A	Valuations by Commissioner	section 30-212
.
121	Valuers	section 30-210
.
121A	Victorian Crime Stoppers Program	item 4.2.29
.
121B	Victorian Pride Centre Ltd	item 4.2.44
.
121C	Virtual War Memorial Limited	item 5.2.36
.
121C	(Repealed by No 41 of 2011)
.
122	Visy Cares	item 11.2.9
.
122A	(Repealed by No 78 of 2007 )
.
123	War Memorials	section 30-50
.
123A	(Repealed by No 101 of 2006 )
.
124	Welfare and rights	section 30-45
.
124A	(Repealed by No 127 of 2021)
.
125	Winston Churchill Memorial Trust	item 11.2.7
.
126	WorldSkills Australia	item 7.2.3
.
127	World Wide Fund for Nature Australia	item 6.2.22
.
127AA	(Repealed by No 41 of 2011)
.
127A	(Repealed by No 127 of 2021)
.
127B	(Repealed by No 127 of 2021)
.
128	Young Endeavour Youth Scheme Public Fund	item 13.2.3
.
129	Youthsafe	item 4.2.50

[ CCH Note: S 30-315 will be amended by No 69 of 2020 (as amended by No 35 of 2022), s 3 and Sch 1 items 1380 and 1381, by repealing table item 17A and inserting table item 94C, effective 1 July 2026 or a day or days to be fixed by Proclamation. For application and transitional provisions, see note under s 30-5(4AA) . Table item 94C will read:

94C Registrar to record deductible gift recipients section 30-229

]

View history note

History

30-315 amended by No 52 of 2024, s 3 and Sch 4 items 4 and 5, by inserting table items 64AB and 116AB, effective 1 July 2024.

S 30-315 amended by No 52 of 2024, s 3 and Sch 3 item 4, by inserting table items 34AAA and 34AAB, effective 29 June 2024.

S 30-315 amended by No 40 of 2023, s 3 and Sch 3 item 14, by repealing table item 43, effective 1 January 2024. For transitional provision, see note under s 30-100(1) . Table item 43 formerly read:

43 Cultural organisations, register of Subdivision 30-F

S 30-315 amended by No 40 of 2023, s 3 and Sch 3 item 5, by repealing table item 48, effective 1 January 2024. For transitional provisions, see note under s 30-55(1) . Table item 48 formerly read:

48 Environmental organisations, register of Subdivision 30-E

S 30-315 amended by No 15 of 2023, s 3 and Sch 1 item 7, by repealing table item 40AA, effective 1 July 2023. Table item 40AA formerly read:

40AA Creative Partnerships Australia Ltd item 12.2.2

S 30-315 amended by No 85 of 2013, s 3 and Sch 4 item 15, by repealing table item 5, effective 1 July 2023. Table item 5 formerly read:

5 Anzac Centenary Public Fund item 5.2.31

S 30-315 amended by No 28 of 2023, s 3 and Sch 6 item 2, by inserting table item 26B, effective 24 June 2023.

S 30-315 amended by No 2 of 2023, s 3 and Sch 1 items 6 - 11, by inserting table items 21AAA, 26A, 63C, 65AB, 72AAAA and 112AB, effective 1 April 2023.

S 30-315 amended by No 14 of 2022, s 3 and Sch 3 items 4 - 9, by inserting table items 21AA, 52BA, 68A, 84A, 94AAA and 103AA, effective 1 April 2022.

S 30-315 amended by No 8 of 2022, s 3 and Sch 7 items 8 - 12, by inserting table item 17AAAA, repealing table item 45B and inserting table items 52C, 112AFA, and 121C, effective 1 April 2022. Table item 45B formerly read:

45B East African Fund Limited item 9.2.15

S 30-315 amended by No 127 of 2021, s 3 and Sch 3 items 61 and 62, by repealing table item 17AA and inserting table item 40AA, effective 1 January 2022 and applicable in relation to gifts or contributions made on or after 5 October 2020. Table item 17AA formerly read:

17AA Australian Business Arts Foundation Ltd. item 12.2.2

S 30-315 amended by No 127 of 2021, s 3 and Sch 3 items 57 - 59, by repealing table items 2AAC, 2ACA, 24B, 27AA and 28ABA, substituting " item " for " items 5.2.26 and " in table item 30AA, column headed " Provision " and repealing table items 44AAAA, 52A, 70AA, 72AA, 73AA, 81A, 94, 110, 112AF, 124A, 127A and 127B, effective 1 January 2022. Table items 2AAC, 2ACA, 24B, 27AA, 28ABA, 44AAAA, 52A, 70AA, 72AA, 73AA, 81A, 94, 110, 112AF, 124A, 127A and 127B formerly read:

2AAC AE1 Inc item 9.2.9

.

2ACA AE 2 Commemorative Foundation Ltd item 5.2.29

.

24B Australian Peacekeeping Memorial Project Incorporated item 5.2.32

.

27AA Bathurst War Memorial Carillon Public Fund Trust item 5.2.28

.

28ABA Bunbury Diocese Cathedral Rebuilding Fund item 13.2.14A

.

44AAAA Diamond Jubilee Trust Australia item 9.2.2

.

52A Grattan Institute item 3.2.11

.

70AA Mary MacKillop Canonisation Gift Fund item 13.2.18

.

72AA Memorials Development Committee Ltd item 5.2.30

.

73AA National Boer War Memorial Association Incorporated item 5.2.33

.

81A One Laptop per Child Australia Ltd item 2.2.38

.

94 PWR Melbourne 2009 Limited item 13.2.17

.

110 Sichuan Earthquake Surviving Children ' s Education Fund item 9.2.22

.

112AF St George ' s Cathedral Restoration Fund item 13.2.8

.

124A WHEELCHAIRS FOR KIDS Incorporated item 9.2.19

.

127A Xanana Vocational Education Trust item 9.2.17

.

127B Yachad Accelerated Learning Project Limited item 2.2.34

S 30-315 amended by No 127 of 2021, s 3 and Sch 3 item 50, by substituting " Nature Foundation Limited " for " Nature Foundation SA Incorporated " in table item 77A, effective 1 January 2022 and applicable in relation to gifts or contributions made on or after 12 December 2019.

S 30-315amended by No 61 of 2021, s 3 and Sch 5 items 6 - 11, by inserting table items 2ACB, 4AA, 52B, 64AA, 94AC and 129, effective 1 July 2021.

S 30-315 amended by No 118 of 2020, s 3 and Sch 3 item 2, by inserting table item 79A, effective 1 January 2021.

S 30-315 amended by No 79 of 2020, s 3 and Sch 5 items 6 - 13, by inserting table items 9C, 49D, 52AA, 53C, 56A, 72BA, 112AG and substituting " items 5.2.26 and 12.2.6 " for cell in table item 30AA, column headed " Provision " , effective 1 October 2020.

S 30-315 amended by No 79 of 2020, s 3 and Sch 3 item 2, by inserting table item 34AB, effective 1 October 2020 and applicable in relation to gifts, and contributions, made on or after 1 July 2020.

S 30-315 amended by No 61 of 2020, s 3 and Sch 2 items 3 - 5, by inserting table items 50D, 106 and 116AA, effective 1 July 2020.

S 30-315 amended by No 1 of 2020, s 3 and Sch 2 items 2 to 4, by inserting table item 27AAA, renumbering table item 27AAB from table item 27AAAB and inserting table item 34A, effective 14 February 2020.

S 30-315 amended by No 49 of 2019, s 3 and Sch 4 item 75, by substituting table item 23, effective 1 July 2019. Table item 23 formerly read:

23 Australian Ireland Fund item 2.2.7

S 30-315 amended by No 8 of 2019, s 3 and Sch 10 items 6 - 10, by inserting table items 27AAAA, 27AAAB, 83 and 94AA, substituting table items 111AA, 111AB, 111AC and 111A for 111A, 111AAA and 111AA and inserting table item 121B, effective 1 April 2019. Table items 111A, 111AAA and 111AA formerly read:

111A Sir William Tyree Foundation item 2.2.18

.

111AAA Social Traders Ltd item 13.2.5

.

111AA Social Ventures Australia Limited item 13.2.16

S 30-315 amended by No 8 of 2019, s 3 and Sch 9 items 4 - 6, by inserting table items 24C, 49C and 112B, effective 1 April 2019.

S 30-315 amended by No 8 of 2019, s 3 and Sch 8 items 41 and 42, by substituting " East African Fund Limited " for " East African Fund " in table item 45B and " Trust " for " Charities " in table item 89A, effective 1 April 2019.

S 30-315 amended by No 11 of 2014, s 3 and Sch 4 item 9, by repealing table item 27AAA, effective 17 December 2018. Table item 27AAA formerly read:

27AAA Bali Peace Park Association Inc item 9.2.23

S 30-315 amended by No 84 of 2018, s 3 and Sch 5 item 2, by inserting table item 72AAA, effective 1 October 2018.

S 30-315 amended by No 118 of 2017, s 3 and Sch 2 item 2, by inserting table item 29A, effective 1 January 2018.

S 30-315 amended by No 25 of 2017, s 3 and Sch 3 item 13, by substituting " Ethics Centre Limited " for " Ethics Centre Incorporated " in table item 48AAA, effective 1 September 2017 and applicable in relation to gifts or contributions made on or after the day The Ethics Centre Incorporated ' s name changes to The Ethics Centre Limited.

S 30-315 amended by No 25 of 2017, s 3 and Sch 3 items 5, 8 and 10, by inserting table items 9AC, 34 and 97B, applicable in relation to gifts or contributions made on or after 5 April 2017.

S 30-315 amended by No 25 of 2017, s 3 and Sch 3 items 6, 7 and 9, by inserting table items 26, 28AC and 48AAA, effective 5 April 2017.

S 30-315 amended by No 15 of 2017, s 3 and Sch 4 item 37, by substituting " Playgroup Queensland Ltd " for " Playgroup Queensland Incorporated " in table item 86C, effective 1 April 2017.

S 30-315 amended by No 14 of 2017, s 3 and Sch 1 item 2, by inserting table item 1AAA, effective 1 April 2017.

S 30-315 amended by No 177 of 2015, s 3 and Sch 1 items 3 and 4, by inserting table items 63AA and 73AAAA, effective 11 December 2015.

S 30-315 amended by No 129 of 2011, s 3 and Sch 3 item 14, by repealing table item 31AA, effective 1 July 2015. Table item 31AA formerly read:

31AA Christchurch Earthquake Appeal Trust item 9.2.24

S 30-315 amended by No 20 of 2015, s 3 and Sch 4 items 4 - 6, by inserting table items 25B, 45B and 72B, effective 19 March 2015.

S 30-315 amended by No 129 of 2011, s 3 and Sch 3 item 12, by repealing table item 73A, effective 1 July 2014. Table item 73A formerly read:

73A National Breast Cancer Centre Gift Fund item 1.2.16

S 30-315 amended by No 11 of 2014, s 3 and Sch 4 items 5 - 7, by inserting table items 73AAA and 89A and omitting " of The Australian Industry Group " from table item 111A, column without a heading, effective 18 March 2014.

S 30-315 amended by No 96 of 2013, s 3 and Sch 1 item 25, by omitting " persons in " after " relief of " in table item 79, column without a heading, effective 1 January 2014.

S 30-315 amended by No 124 of 2013, s 3 and Sch 10 items 7 - 11, by inserting table items 9AAA, 9B, 24, 65AA, 111AAA and 118C, effective 29 June 2013.

S 30-315 amended by No 120 of 2013, s 3 and Sch 3 items 3 - 4, by inserting table items 21 and 68B, effective 29 June 2013.

S 30-315 amended by No 119 of 2013, s 3 and Sch 3 item 2, by inserting table item 48AA, applicable in relation to gifts, and contributions, made on or after 29 June 2013.

S 30-315 amended by No 85 of 2013, s 3 and Sch 4 items 6 - 11, by inserting table items 5, 38, 73AA, 73B and 85A, and substituting " item 5.2.32 " for " item 13.2.15 " in cell at table item 24B, column headed " Provision " , effective 28 June 2013.

S 30-315 amended by No 84 of 2013, s 3 and Sch 2 items 7 to 9, by inserting table items 2AAC and 114A, and substituting " 9.2.25 " for " 9.2.24 " in table item 97AAA, effective 28 June 2013.

S 30-315 amended by No 129 of 2011, s 3 and Sch 3 item 10, by repealing table item 27A, effective 1 July 2013. Table item 27A formerly read:

27A Bionic Ear Institute item 1.2.17

S 30-315 amended by No 184 of 2012, s 3 and Sch 5 item 2, by inserting table item 44AAAA, effective 10 December 2012.

S 30-315 amended by No 12 of 2012, s 3 and Sch 6 item 18, by repealing table item 41, effective 21 March 2012. Table item 41 formerly read:

41 Cultural Bequests Program, testamentary gifts Subdivision 30-D

S 30-315 amended by No 12 of 2012, s 3 and Sch 5 item 4, by inserting table item 97AAA, applicable to gifts made after 21 October 2011.

S 30-315 amended by No 12 of 2012, s 3 and Sch 5 item 3, by substituting " Playgroup Australia Limited " for " Playgroup Australia Incorporated " in the cell at table item 86AA, column without a heading, applicable to gifts made after 25 October 2010.

S 30-315 amended by No 129 of 2011, s 3 and Sch 3 items 7 and 8, by inserting table items 29 and 31AA, effective 3 November 2011.

S 30-315 amended by No 129 of 2011, s 3 and Sch 3 item 2, by substituting " WorldSkills Australia " for " WorldSkills Australia Inc. " in the cell at item 126, column without a heading, effective 22 February 2011.

S 30-315 amended by No 41 of 2011, s 3 and Sch 5 item 54, by repealing table items 20AA, 45AA, 49A, 81, 86F and 127AA, effective 1 July 2011. Table items 20AA, 45AA, 49A, 81, 86F and 127AA formerly read:

20AA Australian Council for Children and Youth Organisations Inc. item 13.2.4

.

45AA Dunn and Lewis Youth Development Foundation Limited item 13.2.6

.

49A Finding Sydney Foundation item 5.2.25

.

81 Nonprofit Australia Ltd item 13.2.12

.

86F Point Nepean Community Trust item 13.2.13

.

127AA World Youth Day 2008 Trust item 9.2.20

S 30-315 amended by No 41 of 2011, s 3 and Sch 5 items 47 to 49, by repealing table items 5, 19, 21, 24, 25, 25C, 26, 28AAA, 28A, 28AB, 31A, 34, 38, 50A, 60A, 61, 83, 91, 105B, 112AFA, 112AG, 112BA and 121C, and inserting table item 98A, effective 27 June 2011. For transitional provisions see note under s 30-20(2) . The repealed table items formerly read:

5 Antarctic research item 3.2.3

.

19 Australian College of Occupational Medicine item 1.2.2

.

21 Australian Games Uniform Company Limited item 10.2.6

.

24 Australian National Travel Association item 9.2.2

.

25 Australian Postgraduate Federation in Medicine item 1.2.3

.

25C Australian Red Cross Society - US 2005 Hurricane Relief Appeal item 9.2.15

.

26 Australian Regional Council of the Royal College of Obstetricians and Gynaecologists item 1.2.11

.

28AAA Bowral Vietnam Memorial Walk Trust Incorporated item 5.2.16

.

28A Breast Cancer Network Australia item 1.2.15

.

28AB Business Against Domestic Violence Reserve item 4.2.15

.

31A City of Onkaparinga Memorial Gardens Association Inc item 5.2.24

.

34 College of Radiologists in Australasia item 1.2.4

.

38 Constitutional Centenary Foundation Incorporated item 2.2.15

.

50A Foundation for Gambling Studies item 2.2.19

.

60A Indigenous Community Volunteers Limited item 7.2.4

.

61 Industrial Design Council of Australia item 7.2.1

.

83 Pearl Watson Foundation Limited item 4.2.5

.

91 Productivity Promotion Council of Australia item 7.2.2

.

105B Salvation Army Hurricane Katrina Relief Appeal item 9.2.16

.

112AFA St Mary ' s Cathedral Restoration Appeal Incorporated item 13.2.14

.

112AG St Michael ' s Church Restoration Fund item 13.2.11

.

112BA St Paul ' s Cathedral Restoration Fund item 13.2.5

.

121C Vietnam War Memorial of Victoria Incorporated item 5.2.27

S 30-315 amended by No 41 of 2011, s 3 and Sch 1 items 5 and 6, by inserting table items 30A and 97AA, effective 27 June 2011.

S 30-315 amended by No 41 of 2011, s 3 and Sch 1 item 3, by substituting " Girl Guides Australia " for " Guides Australia Incorporated " in table item 53A, effective 1 January 2011.

S 30-315 amended by No 136 of 2010 , s 3 and Sch 7 item 2, by repealing table items 2AB, 2AC, 30A, 40AA, 49C, 94AA, 112AB, 112AC, 112AD, 112AE, 112E and 121B, applicable in relation to gifts or contributions made on or after 7 December 2010. The table items formerly read:

2AB ... ACT Rural Fire Service ... item 12A.2.13

2AC ... ACT State Emergency Service ... item 12A.2.14

30A ... CFA & Brigades Donations Fund ... item 12A.2.4

40AA ... Country Fire Authority (Victoria) ... item 12A.2.2

49C ... Fire and Emergency Services Authority of Western Australia ... item 12A.2.7

94AA ... Queensland Fire and Rescue Service ... item 12A.2.5

112AB ... State Emergency Service (New South Wales) ... item 12A.2.1

112AC ... State Emergency Service (Queensland) ... item 12A.2.6

112AD ... State Emergency Service South Australia ... item 12A.2.8

112AE ... State Emergency Service (Tasmania) ... item 12A.2.10

112E ... Tasmania Fire Service ... item 12A.2.9

121B ... Victoria State Emergency Service ... item 12A.2.3

S 30-315 amended by No 136 of 2010 , s 3 and Sch 6 items 5 to 7, by substituting the cell in the column without a heading in table item 31B and inserting table items 70AA and 81A, effective 1 April 2010 (item 5) and 7 December 2010 (items 6 and 7). The cell in table item 31B formerly read:

Clontarf Foundation Inc.

S 30-315(2) amended by No 75 of 2010 , s 3 and Sch 4 items 3 and 4, by inserting table items 27AAA and 110, applicable to assessments for: (a) the 2007-08 income year; and (b) later income years.

S 30-315(2) amended by No 19 of 2010, s 3 and Sch 4 items 4 and 5, by inserting table items 53AA and 118B, applicable in relation to assessments for the 2008-09 income year and later income years.

S 30-315(2) amended by No 19 of 2010, s 3 and Sch 4 item 2, by substituting " Dymocks Children ' s Charities Limited " for " Dymocks Literacy Foundation Limited " in table item 45A, applicable in relation to assessments for the 2008-09 income year and later income years.

S 30-315(2) amended by No 47 of 2009, s 3 and Sch 4 items 4 to 6, by inserting table items 44AAA, 65A and 103A, applicable in relation to assessments for: (a) the 2009-10 income year; and (b) later income years.

S 30-315(2) amended by No 42 of 2009, s 3 and Sch 5 items 8 to 12, by inserting table items 2AAB, 9AB, 52A, 94, and substituting " 13.2.14A " for " item 13.2.12 " in item 28ABA, applicable in relation to assessments for:

(a) the 2007-08 income year; and

(b) later income years.

S 30-315(2) amended by No 14 of 2009 , s 3 and Sch 5 item 13, by inserting table item 1A, applicable in relation to:

(a) the 2008-09 income year; and

(b) later income years.

S 30-315(2) amended by No 155 of 2008, s 3 and Sch 2 item 47, by repealing table item 56A, applicable in relation to gifts made after 1 January 2009. Table item 56A formerly read:

56A ... Higher Education Endowment Fund ... item 2.2.35

S 30-315(2) amended by No 38 of 2008 , s 3 and Sch 6 items 12 to 20, by inserting table items 2ACA, 3A, 9A, 39A, 72AA, 86AA, 111C, 124A and 127AA, effective 24 June 2008.

S 30-315(2) amended by No 164 of 2007 , s 3 and Sch 9 items 5 and 6, by inserting table items 27AA and 64A, effective 25 September 2007.

S 30-315(2) amended by No 161 of 2007, s 3 and Sch 1 item 77, by inserting table item 56A, effective 25 September 2007.

S 30-315(2) amended by No 143 of 2007 , s 3 and Sch 6 items 3 to 6, by repealing former table item 1A and inserting table items 24B, 70A and 111AA, effective 24 September 2007. Item 1A formerly read:

1A ... AAP Mawson ' s Huts Foundation Limited ... item 6.2.23

S 30-315(2) amended by No 78 of 2007 , s 3 and Sch 5 items 5 to 8, by inserting table items 2AD, 28ABA and 60A and repealing item 122A, effective 21 June 2007. Table item 122A formerly read:

122A ... Voluntary Service to Indigenous Communities Foundation ... item 7.2.4

S 30-315(2) amended by No 4 of 2007 , s 3 and Sch 1 items 9 to 15, by inserting table items 45AAA, 67A, 81, 86CA, 86F, 94AB and 112AFA, effective 19 February 2007.

S 30-315(2) amended by No 101 of 2006, s 3 and Sch 3 item 15 (as amended by No 41 of 2011, s 3 and Sch 5 item 55), by repealing table items 9A, 38A, 50D, 75A, 97AAAA, 97AAA, 105A, 110, and 110AA, effective 1 January 2008. The table items formerly read:

9A ... Australia for UNHCR ... item 9.2.10

38A ... Coolgardie Honour Roll Committee Fund ... item 5.2.22

50D ... Freedom Across Australia ... item 4.2.30

75A ... National Police Memorial ... item 13.2.9

97AAAA ... Rotary Club of Katoomba Inc - Convict Roadbuilders & Pioneer Memorial Wall Fund ... item 13.2.10

97AAA ... Rotary Leadership Victoria Australian Embassy for Timor Leste Fund Limited ... item 9.2.13

105A ... Russian Welfare Aid to Russia Fund ... 9.2.14

110 ... Shrine of Remembrance Restoration and Development Trust ... item 5.2.1

110AA ... Shrine of Remembrance Foundation ... item 5.2.21

S 30-315(2) amended by No 80 of 2006 , s 3 and Sch 11 items 12 to 18, by inserting table items 4A, 44AA, 44AB, 44AC and 46AA, and substituting " items 1.1.6 and 4.1.7 " for " item 1.1.6 " , in table item 44A, " Education - education bodies " for " Education bodies " in table item 46, " items 4.1.4 and 4.1.7 " for " item 4.1.4 " in table item 53B and " , 4.1.2 and 4.1.7 " for " and 4.1.2 " in table item 93, applicable to gifts made on or after 1 July 2006.

S 30-315(2) amended by No 65 of 2006, s 3 and Sch 4 items 7 and 8, by substituting " parties and independent candidates and members " for " contributions " and " Subdivision 30-DA " for " item 3 of the table in section 30-15 " in table item 87, applicable to contributions or gifts made on or after 22 June 2006.

S 30-315(2) amended by No 58 of 2006 , s 3 and Sch 2 items 3 and 4, by inserting table items 86DA and 112AG, effective 22 June 2006.

S 30-315(2) amended by No 58 of 2006 , s 3 and Sch 7 item 61, by renumbering table item 28A (second occurring) as item 28AB, effective 22 June 2006.

S 30-315(2) amended by No 13 of 2006, s 3 and Sch 5 items 5 to 10, by inserting table items 25C, 30AA, 63B, 105B, 121C, 127A and 127B, effective 29 March 2006.

S 30-315(2) amended by No 160, No 78, and No 23 of 2005.

S 30-315(2) amended by No 101 of 2004, s 3 and Sch 3 item 61, by substituting " Subdivision 30-DB " for " Subdivisions 30-DB, 30-DC, 30-DD and 30-DE " in the column headed " Provision " at table item 112AA, effective 1 July 2003. For transitional provisions see note under Subdiv 30-DB heading.

S 30-315(2) amended by No 95 and No 83 of 2004, No 101 and No 67 of 2003, No 57 of 2002, No 168 and No 167 of 2001, No 173 and No 66 and No 58 of 2000, No 179 and No 94 and No 93 of 1999, No 41 of 1998 and No 147 of 1997, and inserted by No 121 of 1997.

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2AAC	AE1 Inc	item 9.2.9
.
2ACA	AE 2 Commemorative Foundation Ltd	item 5.2.29
.
24B	Australian Peacekeeping Memorial Project Incorporated	item 5.2.32
.
27AA	Bathurst War Memorial Carillon Public Fund Trust	item 5.2.28
.
28ABA	Bunbury Diocese Cathedral Rebuilding Fund	item 13.2.14A
.
44AAAA	Diamond Jubilee Trust Australia	item 9.2.2
.
52A	Grattan Institute	item 3.2.11
.
70AA	Mary MacKillop Canonisation Gift Fund	item 13.2.18
.
72AA	Memorials Development Committee Ltd	item 5.2.30
.
73AA	National Boer War Memorial Association Incorporated	item 5.2.33
.
81A	One Laptop per Child Australia Ltd	item 2.2.38
.
94	PWR Melbourne 2009 Limited	item 13.2.17
.
110	Sichuan Earthquake Surviving Children ' s Education Fund	item 9.2.22
.
112AF	St George ' s Cathedral Restoration Fund	item 13.2.8
.
124A	WHEELCHAIRS FOR KIDS Incorporated	item 9.2.19
.
127A	Xanana Vocational Education Trust	item 9.2.17
.
127B	Yachad Accelerated Learning Project Limited	item 2.2.34

20AA	Australian Council for Children and Youth Organisations Inc.	item 13.2.4
.
45AA	Dunn and Lewis Youth Development Foundation Limited	item 13.2.6
.
49A	Finding Sydney Foundation	item 5.2.25
.
81	Nonprofit Australia Ltd	item 13.2.12
.
86F	Point Nepean Community Trust	item 13.2.13
.
127AA	World Youth Day 2008 Trust	item 9.2.20

5	Antarctic research	item 3.2.3
.
19	Australian College of Occupational Medicine	item 1.2.2
.
21	Australian Games Uniform Company Limited	item 10.2.6
.
24	Australian National Travel Association	item 9.2.2
.
25	Australian Postgraduate Federation in Medicine	item 1.2.3
.
25C	Australian Red Cross Society - US 2005 Hurricane Relief Appeal	item 9.2.15
.
26	Australian Regional Council of the Royal College of Obstetricians and Gynaecologists	item 1.2.11
.
28AAA	Bowral Vietnam Memorial Walk Trust Incorporated	item 5.2.16
.
28A	Breast Cancer Network Australia	item 1.2.15
.
28AB	Business Against Domestic Violence Reserve	item 4.2.15
.
31A	City of Onkaparinga Memorial Gardens Association Inc	item 5.2.24
.
34	College of Radiologists in Australasia	item 1.2.4
.
38	Constitutional Centenary Foundation Incorporated	item 2.2.15
.
50A	Foundation for Gambling Studies	item 2.2.19
.
60A	Indigenous Community Volunteers Limited	item 7.2.4
.
61	Industrial Design Council of Australia	item 7.2.1
.
83	Pearl Watson Foundation Limited	item 4.2.5
.
91	Productivity Promotion Council of Australia	item 7.2.2
.
105B	Salvation Army Hurricane Katrina Relief Appeal	item 9.2.16
.
112AFA	St Mary ' s Cathedral Restoration Appeal Incorporated	item 13.2.14
.
112AG	St Michael ' s Church Restoration Fund	item 13.2.11
.
112BA	St Paul ' s Cathedral Restoration Fund	item 13.2.5
.
121C	Vietnam War Memorial of Victoria Incorporated	item 5.2.27

Income Tax Assessment Act 1997

Note:

Archived:

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited