Income Tax Assessment Act 1997
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Hide history noteSECTION 30-35 Rural schools hostel buildings 30-35(1)
For the purposes of item 2.1.11 of the table in subsection 30-25(1) , a rural school hostel building is one to which this section applies if it meets the conditions in subsections (2), (3) and (4).
30-35(2)
The rural school hostel building must be used, or going to be used, principally as residential accommodation for students:
(a) whose usual place of residence is in a rural area; and
(b) who are undertaking primary or secondary education, or special education programs for children with disabilities, at a school in the same area as the building.
30-35(3)
The costs of the school must be solely or partly funded by the Commonwealth, a State or a Territory.
30-35(4)
The residential accommodation must be provided by:
(a) the Commonwealth, a State or a Territory; or
(b) a public authority; or
(c) a company that:
(i) is not carried on for the purposes of profit or gain to its individual members; and
(ii) is prohibited by its * constitution from making any distribution of money or property to its members.
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