Defence - General

Item

Fund, authority or institution

Special conditions - fund, authority or institution

Special conditions - gift

5.1.1

the Commonwealth or a State

none

the gift must be made for purposes of defence

5.1.2

a public institution or public fund established and maintained for the comfort, recreation or welfare of members of:

(a) the armed forces of any part of Her Majesty's dominions; or

(b) any allied or other foreign force serving in association with Her Majesty's armed forces

the public institution or public fund must be:

(a) an *Australian government agency; or

(b) a *registered charity

none

5.1.3

a public fund established and maintained solely for providing money to reconstruct, or make critical repairs to, a particular war memorial that:

(a) is located in Australia; and

(b) commemorates events in a conflict in which Australia was involved, or people who are mainly Australians and who participated on Australia's behalf in a conflict; and

(c) is a focus for public commemoration of the events or people mentioned in paragraph (b); and

(d) is solely or mainly used for that public commemoration

the public fund must be:

(a) an *Australian government agency; or

(b) a *registered charity

the gift must be made within the 2 years beginning on the day on which:

(a) the fund; or

(b) if the fund is legally owned by an entity that is endorsed for the operation of the fund - the entity;

is endorsed as a *deductible gift recipient under Subdivision 30-BA