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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History

Div 30 inserted by No 121 of 1997.

Subdivision 30-B - Tables of recipients for deductible gifts  

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Industry, trade and design

SECTION 30-65  

30-65   Industry, trade and design  

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This table sets out specific industry, trade and design recipients.

Industry, trade and design - Specific
Item	Fund, authority or institution	Special conditions
7.2.1	(Repealed by No 41 of 2011)
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7.2.2	(Repealed by No 41 of 2011)
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7.2.3	WorldSkills Australia	none
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7.2.4	(Repealed by No 41 of 2011)
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7.2.5	Australian Business Week Limited	the gift must be made after 8 December 2003

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History

S 30-65 amended by No 129 of 2011, s 3 and Sch 3 item 1, by substituting " WorldSkills Australia " for " the WorldSkills Australia Inc. " in the cell at table item 7.2.3, column headed " Fund, authority or institution " , effective 22 February 2011.

S 30-65 amended by No 41 of 2011, s 3 and Sch 5 item 43, by repealing table items 7.2.1, 7.2.2 and 7.2.4, effective 27 June 2011. For transitional provisions see note under s 30-20(2) . Table items 7.2.1, 7.2.2 and 7.2.4 formerly read:

" 7.2.1	the Industrial Design Council of Australia	none
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7.2.2	the Productivity Promotion Council of Australia	none
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7.2.4	Indigenous Community Volunteers Limited	the gift must be made after 16 April 2001 "

S 30-65 amended by No 78 of 2007 , s 3 and Sch 5 item 2, by substituting " Indigenous Community Volunteers Limited " for " Voluntary Service to Indigenous Communities Foundation " in table item 7.2.4, effective 21 June 2007.

S 30-65 amended by No 23 of 2005, No 168 of 2001 and inserted by No 121 of 1997.

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