Income Tax Assessment Act 1997
View history note
Hide history noteThe fund, authority or institution:
(a) must be covered by an item in any of the tables in Subdivision 30-B and must meet any conditions set out in the relevant table item; or
(b) must be an *ancillary fund established under a will or instrument of trust solely for:
(i) the purpose of providing money, property or benefits to a fund, authority or institution mentioned in paragraph (a) and for any purposes set out in the item of the table in Subdivision 30-B that covers the fund, authority or institution; or
(ii) the establishment of such a fund, authority or institution.
31-10(2)
If the fund, authority or institution is not listed specifically in Subdivision 30-B , it must also:
(a) be in Australia; and
(b) meet the requirements of section 30-17 (about the endorsement of deductible gift recipients).
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