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INCOME TAX ASSESSMENT ACT 1997 - SECT 30.100

Cultural organisations

  (1)   This table sets out general categories of cultural recipients.

 

Cultural organisations--General

Item

Fund, authority or institution

Special conditions--fund, authority or institution

Special conditions--gift

12.1.1

an institution or * Australian government agency whose principal purpose is the promotion of literature, music, a performing art, a visual art, a craft, design, film, video, television, radio, community arts, arts or languages of * Indigenous persons or movable cultural heritage

the institution or Australian government agency must:

(a) if it is not an Australian government agency--be a * registered charity; and

(b) meet the requirements of section   30 - 130

the gift must be received by the gift fund (mentioned in section   30 - 130) of the institution or Australian government agency

12.1.2

a public library

the public library must:

(a) be:

(i) an * Australian government agency; or

(ii) a * registered charity; or

(b) be operated by:

(i) an Australian government agency; or

(ii) a registered charity

none

12.1.3

a public museum

the public museum must:

(a) be:

(i) an * Australian government agency; or

(ii) a * registered charity; or

(b) be operated by:

(i) an Australian government agency; or

(ii) a registered charity

none

12.1.4

a public art gallery

the public art gallery must:

(a) be:

(i) an * Australian government agency; or

(ii) a * registered charity; or

(b) be operated by:

(i) an Australian government agency; or

(ii) a registered charity

none

12.1.5

an institution consisting of a public library, public museum and public art gallery or of any 2 of them

the institution must:

(a) be:

(i) an * Australian government agency; or

(ii) a * registered charity; or

(b) be operated by:

(i) an Australian government agency; or

(ii) a registered charity

none

  (2)   This table sets out specific cultural recipients.

 

Cultural organisations--Specific

Item

Fund, authority or institution

Special conditions

12.2.1

The Australiana Fund

none

12.2.3

The Ranfurly Library Service Incorporated

the gift must be made after 2   May 2006

12.2.4

National Arboretum Canberra Fund

the gift must be made after 30   June 2013

12.2.5

Sydney Chevra Kadisha

the gift must be made after 31   December 2017 and before 1   July 2024

12.2.6

C E W Bean Foundation

the gift must be made after 30   June 2018 and before 1   July 2025



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