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  

View history reference

 View history note

 Hide history note

History

Div 30 inserted by No 121 of 1997.

Subdivision 30-B - Tables of recipients for deductible gifts  

View history reference

Sports and recreation

SECTION 30-90  

30-90   Sports and recreation  

View history reference

This table sets out specific sports and recreation recipients.

Sports and recreation - Specific
Item	Fund, authority or institution	Special conditions
10.2.1	the Australian Sports Foundation	none
.
10.2.2	Girl Guides Australia	none
.
10.2.3	an institution that is known as a State or Territory branch of Girl Guides Australia	none
.
10.2.4	the Scout Association of Australia	none
.
10.2.5	an institution that is known as a State or Territory branch of the Scout Association of Australia	none
.
10.2.6	(Repealed by No 41 of 2011)
.
10.2.7	The Bradman Memorial Fund	the gift must be made after 24 February 2001
.
10.2.8	Amy Gillett Foundation	the gift must be made after 13 September 2007
.
10.2.9	Australian Sports Foundation Charitable Fund	the gift must be made after 30 June 2018

 View history note

 Hide history note

History

S 30-90 amended by No 52 of 2024, s 3 and Sch 4 item 2, by omitting " and before 1 July 2023 " after " 30 June 2018 " from table item 10.2.9, column headed " Special conditions " , effective 1 July 2024.

S 30-90 amended by No 8 of 2019, s 3 and Sch 10 item 3, by inserting table item 10.2.9, effective 1 April 2019.

S 30-90 amended by No 41 of 2011, s 3 and Sch 5 item 45, by repealing table item 10.2.6, effective 27 June 2011. Table item 10.2.6 formerly read:

" 10.2.6

the Australian Games Uniform Company Limited

none "

S 30-90 amended by No 41 of 2011, s 3 and Sch 1 items 1 and 2, by substituting " Girl Guides Australia " for " Guides Australia Incorporated " , in table items 10.2.2 and 10.2.3, effective 1 January 2011.

S 30-90 amended by No 38 of 2008 , s 3 and Sch 6 item 9, by inserting item 10.2.8 at the end of the table, effective 24 June 2008.

S 30-90 amended by No 168 of 2001 and No 41 of 1998.

S 30-90 inserted by No 121 of 1997.

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

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.