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INCOME TAX ASSESSMENT ACT 1997 - SECT 30.45

Welfare and rights

  (1)   This table sets out general categories of welfare and rights recipients.

 

Welfare and rights--General

Item

Fund, authority or institution

Special conditions--fund, authority or institution

Special conditions--gift

4.1.1

a * registered public benevolent institution

none

none

4.1.2

a public fund maintained for the purpose of providing money for:

(a) * registered public benevolent institutions; or

(b) the establishment of registered public benevolent institutions

the public fund must:

(a) have been established before 23   October 1963; and

(b) be:

(i) a * registered charity; or

(ii) operated by a registered charity

none

4.1.3

a public fund established and maintained for the purpose of relieving the necessitous circumstances of one or more individuals who are in Australia

the public fund must be:

(a) an * Australian government agency; or

(b) a * registered charity; or

(c) operated by an Australian government agency or a registered charity

none

4.1.4

an institution whose principal activity is the promotion of the prevention or the control of * behaviour that is harmful or abusive to human beings

the institution must:

(a) be a * registered charity; and

(b) meet the requirements of section   30 - 130; and

(c) have a policy of not acting as a mere conduit for the donation of money or property to other organisations, bodies or persons

the gift must be received by the institution's gift fund (mentioned in section   30 - 130)

4.1.5

a public fund (including a public fund established and maintained by a public benevolent institution) 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 - 45A(1) or 30 - 46(1) applies

the public fund 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

see subsections   30 - 45A(4) and 30 - 46(2)

4.1.6

an institution whose principal activity is one or both of the following:

(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

the institution must be a * registered charity

none

4.1.7

an institution that would be a public benevolent institution, but for one or both of the following:

(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)

the institution must be a * registered charity

none

  (2)   This table sets out specific welfare and rights recipients.

 

Welfare and rights--Specific

Item

Fund, authority or institution

Special conditions

4.2.1

Amnesty International Australia

none

4.2.2

the Child Accident Prevention Foundation of Australia

none

4.2.3

the National Foundation for Australian Women Limited

none

4.2.4

the National Safety Council of Australia Limited

none

4.2.5

United Way Australia

the gift must be made after 25   April 2013

4.2.6

the Royal Society for the Prevention of Cruelty to Animals New South Wales

none

4.2.7

the Royal Society for the Prevention of Cruelty to Animals (Victoria) Inc.

none

4.2.8

Australian Neighbourhood Houses & Centres Association (ANHCA) Inc.

the gift must be made after 30   June 2013

4.2.9

the Royal Society for the Prevention of Cruelty to Animals (South Australia) Incorporated

none

4.2.10

the Royal Society for the Prevention of Cruelty to Animals, Western Australia

none

4.2.11

Royal Society for the Prevention of Cruelty to Animals Tasmania

none

4.2.12

the Society for the Prevention of Cruelty to Animals (Northern Territory)

none

4.2.13

the Royal Society for the Prevention of Cruelty to Animals (A.C.T.) Incorporated

none

4.2.14

RSPCA Australia

none

4.2.15

the Australian Council of Social Service Incorporated

the gift must be made after 30   June 2013

4.2.19

Reconciliation Australia Limited

the gift must be made after 6   December 2000

4.2.20

Royal Society for the Prevention of Cruelty to Animals, Queensland Incorporated

the gift must be made after 22   December 1999

4.2.21

Crime Stoppers Western Australia Limited

the gift must be made after 31   October 2002

4.2.22

New South Wales Crime Stoppers Limited

the gift must be made after 31   October 2002

4.2.23

Crime Stoppers Tasmania

the gift must be made after 28   November 2002

4.2.24

Crime Stoppers Queensland Limited

the gift must be made after 23   January 2003

4.2.25

Crime Stoppers Australia Ltd

the gift must be made after 4   June 2003

4.2.26

Alcohol Education and Rehabilitation Foundation Limited

the gift must be made after 5   June 2003

4.2.27

Crime Stoppers South Australia Limited

the gift must be made on or after 19   September 2003

4.2.28

International Social Service - Australian Branch

the gift must be made after 17   March 2004

4.2.29

the Victorian Crime Stoppers Program

the gift must be made after 22   April 2004

4.2.31

Crime Stoppers Northern Territory Program

the gift must be made after 13   March 2005

4.2.31A

ACT Region Crime Stoppers Limited

the gift must be made after 12   February 2009

4.2.32

Kidsafe ACT (Inc.)

the gift must be made after 2   August 2007

4.2.33

Kidsafe New South Wales (Inc.)

the gift must be made after 2   August 2007

4.2.34

Kidsafe NT (Inc.)

the gift must be made after 2   August 2007

4.2.35

Kidsafe Qld (Inc.)

the gift must be made after 2   August 2007

4.2.36

Kidsafe SA Incorporated

the gift must be made after 2   August 2007

4.2.37

Kidsafe Tasmania (Inc)

the gift must be made after 2   August 2007

4.2.38

Kidsafe Vic (Inc.)

the gift must be made after 2   August 2007

4.2.39

Kidsafe Western Australia (Inc)

the gift must be made after 2   August 2007

4.2.40

Ian Thorpe's Fountain for youth Limited

the gift must be made after 28   February 2008

4.2.42

National Congress of Australia's First Peoples Limited

the gift must be made after 30   June 2013

4.2.43

2017 Bourke Street Fund Trust Account

the gift must be made:

(a) after 20   January 2017; and

(b) before 21   January 2022

4.2.44

Victorian Pride Centre Ltd

the gift must be made after 8   March 2018 and before 9   March 2023

4.2.45

Australian Volunteers Support Trust

the gift must be made after 30   June 2019

4.2.46

Community Rebuilding Trust

the gift must be made after 30   June 2019

4.2.47

Motherless Daughters Australia Limited

the gift must be made after 30   June 2019 and before 1   July 2025

4.2.48

Neighbourhood Watch Australasia Limited

the gift must be made after 30   June 2019

4.2.49

Alliance for Journalists' Freedom Ltd

the gift must be made after 30   June 2020

4.2.50

Youthsafe

the gift must be made after 30   June 2020



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