Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 30.70

The family

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

 

The family--General

Item

Fund, authority or institution

Special conditions--fund, authority or institution

Special conditions--gift

8.1.1

a public fund established and maintained:

(a) by a * non - profit company to which section   30 - 75 applies; and

(b) solely for the purpose of providing money to be used in giving or providing marriage education under the Marriage Act 1961 to individuals in Australia

the public fund must be:

(a) a * registered charity; or

(b) operated by a registered charity

none

8.1.2

a public fund that is established and maintained:

(a) by a * non - profit company which receives funding from the Commonwealth to provide family counselling or family dispute resolution within the meaning of the Family Law Act 1975 ; and

(b) solely for the purpose of providing money to be used in providing family counselling or family dispute resolution within the meaning of the Family Law Act 1975 to individuals in Australia

the public fund must be:

(a) a * registered charity; or

(b) operated by a registered charity

none

  (2)   This table sets out specific family recipients.

 

The family--Specific

Item

Fund, authority or institution

Special conditions

8.2.3

Australian Breastfeeding Association

the gift must be made after 31   July 2001

8.2.4

Playgroup NSW (Inc).

the gift must be made after 14   April 2005

8.2.5

Playgroup WA (Inc)

the gift must be made after 13   March 2005

8.2.6

Playgroup Queensland Ltd

the gift must be made after 14   April 2005

8.2.7

Playgroup Tasmania Inc.

the gift must be made after 14   April 2005

8.2.8

Playgroup Association Northern Territory Incorporated

the gift must be made after 24   May 2005

8.2.9

ACT Playgroups Association Incorporated

the gift must be made after 14   April 2005

8.2.10

Playgroup Victoria Inc.

the gift must be made after 23   February 2006

8.2.11

Playgroup SA Inc

the gift must be made after 5   August 2006

8.2.12

Playgroup Australia Limited

the gift must be made after 2   August 2006



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