Income Tax (Transitional Provisions) Act 1997
The authorities and institutions listed in this table are taken to have been endorsed by the Commissioner of Taxation for the purposes of item 12A.1.1 of the table in section 30-102 of the Income Tax Assessment Act 1997 under paragraph 30-120(a) of that Act.
Item | Fund, authority or institution | Established under legislation of the following State or Territory |
1 | State Emergency Service | New South Wales |
2 | Country Fire Authority | Victoria |
3 | Victoria State Emergency Service | Victoria |
4 | Queensland Fire and Rescue Service | Queensland |
5 | State Emergency Service | Queensland |
6 | Fire and Emergency Services Authority of Western Australia | Western Australia |
7 | State Emergency Service South Australia | South Australia |
8 | Tasmania Fire Service | Tasmania |
9 | State Emergency Service | Tasmania |
10 | ACT Rural Fire Service | Australian Capital Territory |
11 | ACT State Emergency Service | Australian Capital Territory |
30-102(2)
The fund listed in this table is taken to have been endorsed by the Commissioner of Taxation for the purposes of item 12A.1.2 of section 30-102 of the Income Tax Assessment Act 1997 under paragraph 30-120(b) of that Act.
Item | Fund, authority or institution | Established under legislation of the following State or Territory |
1 | CFA & Brigades Donations Fund | Victoria |
30-102(3)
The funds, authorities and institutions referred to in subsections (1) and (2) are taken to have been endorsed on the day on which Schedule 7 to the Tax Laws Amendment (2010 Measures No. 4) Act 2010 commences.
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.