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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 30.102

Fund, authorities and institutions taken to be endorsed

             (1)  The authorities and institutions listed in this table are taken to have been endorsed by the Commissioner of Taxation for the purposes of item 12A.1.1 of the table in section 30-102 of the Income Tax Assessment Act 1997 under paragraph 30-120(a) of that Act.

 

Item

Fund, authority or institution

Established under legislation of the following State or Territory

1

State Emergency Service

New South Wales

2

Country Fire Authority

Victoria

3

Victoria State Emergency Service

Victoria

4

Queensland Fire and Rescue Service

Queensland

5

State Emergency Service

Queensland

6

Fire and Emergency Services Authority of Western Australia

Western Australia

7

State Emergency Service South Australia

South Australia

8

Tasmania Fire Service

Tasmania

9

State Emergency Service

Tasmania

10

ACT Rural Fire Service

Australian Capital Territory

11

ACT State Emergency Service

Australian Capital Territory

             (2)  The fund listed in this table is taken to have been endorsed by the Commissioner of Taxation for the purposes of item 12A.1.2 of section 30-102 of the Income Tax Assessment Act 1997 under paragraph 30-120(b) of that Act.

 

Item

Fund, authority or institution

Established under legislation of the following State or Territory

1

CFA & Brigades Donations Fund

Victoria

             (3)  The funds, authorities and institutions referred to in subsections (1) and (2) are taken to have been endorsed on the day on which Schedule 7 to the Tax Laws Amendment (2010 Measures No. 4) Act 2010 commences.

Table of sections

32-1          Application of Division 32 of the Income Tax Assessment Act 1997



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