Health - General

Item

Fund, authority or institution

Special conditions - fund, authority or institution

Special conditions - gift

1.1.1

a public hospital

the public hospital must be:

(a) an *Australian government agency; or

(b) a *registered charity

none

1.1.2

a hospital carried on by a society or association

the society or association must be a *registered charity

none

1.1.3

a public fund maintained for:

(a) the purpose of providing money for hospitals covered by item 1.1.1 or 1.1.2; or

(b) the establishment of such hospitals

(a) the public fund must have been established before 23 October 1963; and

(b) the public fund must:

(i) be registered under the Australian Charities and Not-for-profits Commission Act 2012; or

(ii) not be an *ACNC type of entity; and

(c) the hospitals must satisfy the special conditions set out in item 1.1.1 or 1.1.2 (as applicable)

none

1.1.4

a public authority engaged in research into the causes, prevention or cure of disease in human beings, animals or plants

the public authority must be:

(a) an *Australian government agency; or

(b) a *registered charity

the gift must be made for such research

1.1.5

a public institution engaged solely in research into the causes, prevention or cure of disease in human beings, animals or plants

the public institution must be:

(a) an *Australian government agency; or

(b) a *registered charity

none

1.1.6

a *registered health promotion charity

none

none

1.1.7

a public ambulance service

the public ambulance service must be:

(a) an *Australian government agency; or

(b) a *registered charity

none

1.1.8

a public fund established and maintained for the purpose of providing money for public ambulance services covered by item 1.1.7

(a) the public fund must:

(i) be registered under the Australian Charities and Not-for-profits Commission Act 2012; or

(ii) not be an *ACNC type of entity; and

(b) the public ambulance services must satisfy the special conditions set out in item 1.1.7

none