Australian Charities and Not-for-profits Commission (Consequential and Transitional) Act 2012 (169 of 2012)
Schedule 2 References to charities etc.
Part 1 Deductible gift recipients
Income Tax Assessment Act 1997
5 Subsection 30-25(1) (table)
Repeal the table, substitute:
Education - General |
|||
Item |
Fund, authority or institution |
Special conditions - fund, authority or institution |
Special conditions - gift |
2.1.1 |
a public university |
the public university must be: (a) an *Australian government agency; or (b) a *registered charity |
none |
2.1.2 |
a public fund for the establishment of a public university |
(a) the public fund must be: (i) an *Australian government agency; or (ii) a *registered charity; and (b) the public university must satisfy the special conditions set out in item 2.1.1 |
none |
2.1.3 |
an institution that is a higher education provider within the meaning of the Higher Education Support Act 2003 |
the institution must be: (a) an *Australian government agency; or (b) a *registered charity |
none |
2.1.4 |
a residential educational institution affiliated under statutory provisions with a public university |
(a) the residential educational institution must be a *registered charity; and (b) the public university must satisfy the special conditions set out in item 2.1.1 |
none |
2.1.5 |
a residential educational institution established by the Commonwealth |
none |
none |
2.1.6 |
a residential educational institution that is affiliated with an institution that is a higher education provider within the meaning of the Higher Education Support Act 2003 |
(a) the residential educational institution must be: (i) an *Australian government agency; or (ii) a *registered charity; and (b) the higher education provider must satisfy the special conditions set out in item 2.1.3 |
none |
2.1.7 |
an institution that the *Education Minister has determined to be a technical and further education institution under the Student Assistance Act 1973 |
the institution must be: (a) an *Australian government agency; or (b) a *registered charity |
see section 30-30 |
2.1.8 |
a public fund established and maintained solely for the purpose of providing religious instruction in government schools in Australia |
the public fund must: (a) be registered under the Australian Charities and Not-for-profits Commission Act 2012; or (b) not be an *ACNC type of entity |
none |
2.1.9 |
a public fund established and maintained by a Roman Catholic archdiocesan or diocesan authority solely for the purpose of providing religious instruction in government schools in Australia |
the public fund must: (a) be registered under the Australian Charities and Not-for-profits Commission Act 2012; or (b) not be an *ACNC type of entity |
none |
2.1.10 |
a public fund established and maintained solely for providing money for the acquisition, construction or maintenance of a building used, or to be used, as a school or college by: (a) a government; or (b) a public authority; or (c) a society or association which is carried on otherwise than for the purposes of profit or gain to the individual members of the society or association |
the public fund must: (a) be registered under the Australian Charities and Not-for-profits Commission Act 2012; or (b) not be an *ACNC type of entity |
none |
2.1.11 |
a public fund established and maintained solely for providing money for the acquisition, construction or maintenance of a rural school hostel building to which section 30-35 applies |
the public fund must: (a) be registered under the Australian Charities and Not-for-profits Commission Act 2012; or (b) not be an *ACNC type of entity |
none |
2.1.12 |
a government school that: (a) provides special education for students each of whom has a disability that is permanent or is likely to be permanent; and (b) does not provide education for other students |
none |
none |
2.1.13 |
a public fund that is established and maintained solely for providing money for scholarships, bursaries or prizes to which section 30-37 applies |
the public fund must be: (a) a *registered charity; or (b) operated by a registered charity |
none |
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).