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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Philanthropic trusts

SECTION 30-95  

30-95   Philanthropic trusts  

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This table sets out specific philanthropic trusts.

Philanthropic trusts - Specific
Item	Fund, authority or institution	Special conditions
11.2.1	the Connellan Airways Trust	none
.
11.2.2	The Friends of the Duke of Edinburgh ' s Award in Australia Incorporated	none
.
11.2.3	(Repealed by No 160 of 2005)
.
11.2.4	the Playford Memorial Trust	none
.
11.2.5	The Sir Robert Menzies Memorial Foundation Limited	none
.
11.2.6	(Repealed by No 101 of 2006 )
.
11.2.7	the Winston Churchill Memorial Trust	none
.
11.2.8	The Foundation for Young Australians	the gift must be made after 6 May 2001
.
11.2.9	Visy Cares	the gift must be made after 19 June 2001
.
11.2.10	Australian Philanthropic Services Limited	the gift must be made after 30 June 2016
.
11.2.11	Australian Women Donors Network	the gift must be made after 8 March 2018 and before 9 March 2028
.
11.2.12	the Australian Ireland Fund Limited	none
.
11.2.13	Foundation Broken Hill Limited	the gift must be made after 30 June 2019 and before 1 July 2025

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Archived:

S 30-95 (table item 11.2.6) repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 225, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .

[ CCH Note: S 30-95 was amended by No 49 of 2019, s 3 and Sch 4 item 74, by inserting table item 11.2.11 (second occurring). The second occurring table item 11.2.11 has been renumbered to table item 11.2.12, in line with an editorial change made by the Federal Register of Legislation under the Legislation Act 2003 .]

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S 30-95 amended by No 2 of 2023, s 3 and Sch 1 item 3, by substituting " 9 March 2028 " for " 9 March 2023 " in table item 11.2.11, effective 1 April 2023.

S 30-95 amended by No 79 of 2020, s 3 and Sch 5 item 4, by inserting table item 11.2.13, effective 1 October 2020.

S 30-95 amended by No 49 of 2019, s 3 and Sch 4 item 74, by inserting table item 11.2.11 (second occurring), renumbered to table item 11.2.12 in line with an editorial change made by the Federal Register of Legislation under the Legislation Act 2003 , effective 1 July 2019.

S 30-95 amended by No 8 of 2019, s 3 and Sch 10 item 4, by inserting table item 11.2.11, effective 1 April 2019.

S 30-95 amended by No 8 of 2019, s 3 and Sch 9 item 1, by inserting table item 11.2.10, effective 1 April 2019.

S 30-95 amended by No 160 of 2005, No 168 of 2001 and inserted by No 121 of 1997.

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