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INCOME TAX ASSESSMENT ACT 1997 - SECT 30.50

Defence

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

 

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; or

(c) in the case of a public fund--operated by an Australian government agency or 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

 

the public fund must be:

(a) an * Australian government agency; or

(b) a * registered charity; or

(c) operated by an Australian government agency or 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

 

(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

 

 

  (2)   This table sets out specific defence recipients.

 

Defence--Specific

Item

Fund, authority or institution

Special conditions

5.2.11

The RSL Foundation

the gift must be made after 20   September 2000

5.2.34

Melbourne Korean War Memorial Committee Incorporated

the gift must be made after 31   December 2017 and before 1   January 2020

5.2.35

The Headstone Project (Tas) Inc.

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

5.2.36

Virtual War Memorial Limited

the gift must be made on or after 1   July 2021 and before 1   July 2026

5.2.37

Perth Korean War Memorial Committee Incorporated

the gift must be made after 30   June 2021 and before 1   July 2024



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