Tax Laws Amendment (2006 Measures No. 3) Act 2006 (80 of 2006)

Schedule 11   Deductible gift categories

Part 1   Amendments

Income Tax Assessment Act 1997

4   Subsection 30-45(1) (at the end of the table)

Add:

4.1.5

a public fund:

(a) that is established for charitable purposes; and

(b) that is established and maintained solely for providing money for the relief (including relief by way of assistance to re-establish a community) of people in Australia in distress as a result of a disaster to which subsection 30-46(1) applies

see section 30-46

4.1.6

a charitable institution whose principal activity is one or both of these:

(a) providing short-term direct care to animals (but not only native wildlife) that have been lost or mistreated or are without owners;

(b) rehabilitating orphaned, sick or injured animals (but not only native wildlife) that have been lost or mistreated or are without owners

none

4.1.7

a charitable institution that would be a public benevolent institution, but for one or both of these:

(a) it also promotes the prevention or the control of diseases in human beings (but not as a principal activity);

(b) it also promotes the prevention or the control of *behaviour that is harmful or abusive to human beings (but not as a principal activity)

none


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