Income Tax Assessment Act 1997

s 30-80 — International affairs

(1) This table sets out general categories of international affairs recipients. International affairs—General Item Fund, authority or institution Special conditions—fund, authority or institution Special conditions—gift 9.1.1 a public fund, institution or * Australian government agency whose principal purpose is delivering development or humanitarian assistance activities (or both): (a) in a country covered by section 30 ‑ 85; and (b) in partnership with entities in the country, based on principles of cooperation, mutual respect and shared accountability the public fund, institution or Australian government agency must: (a) if it is a public fund—be operated by a * registered charity; and (b) if it is an institution—be a registered charity; and (c) if it is not a public fund—meet the requirements of section 30 ‑ 130 if the gift is made to an institution or Australian government agency—the gift must be received by the gift fund (mentioned in section 30 ‑ 130) of the institution or Australian government agency 9.1.2 a public fund established and maintained by a * registered public benevolent institution solely for providing money for the relief (including relief by way of assistance to re ‑ establish a community) of people in a country other than: (a) Australia; and (b) a country declared by the * Foreign Affairs Minister to be a developing country; who are in distress as a result of a disaster to which subsection 30 ‑ 86(1) applies none see subsection 30 ‑ 86(4) (2) This table sets out specific international affairs recipients. International affairs—Specific Item Fund, authority or institution Special conditions 9.2.1 the Australian Institute of International Affairs none 9.2.3 The Foundation for Development Cooperation Ltd none 9.2.4 Australian American Education Leadership Foundation Limited the gift must be made after 26 January 1998 9.2.6 United Israel Appeal Refugee Relief Fund Limited the gift must be made after 29 January 1998 9.2.7 the Asia Society AustralAsia Centre the gift must be made after 6 December 1998 9.2.8 The Global Foundation the gift must be made after 2 November 1999 9.2.10 Australia for UNHCR the gift must be made after 27 June 2007 9.2.11 The Australia Foundation in support of Human Rights Watch Limited the gift must be made after 30 June 2013 9.2.12 Lowy Institute for International Policy the gift must be made after 13 August 2003 9.2.14 Make a Mark Australia Incorporated the gift must be made after 30 June 2013 9.2.18 American Australian Association Limited the gift must be made after 13 November 2006 9.2.21 Diplomacy Training Program Limited the gift must be made after 16 April 2009 9.2.25 Rhodes Trust in Australia the gift must be made after 21 October 2011 9.2.26 International Jewish Relief Limited the gift must be made on or after 1 January 2015 9.2.27 Cambridge Australia Scholarships Limited the gift must be made on or after 1 July 2021 and before 1 July 2026

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5)) | Amended by No 94 of 1999, effective 16 July 1999 (s 2(1)–(3)) | Amended by No 173 of 2000, effective s 4, Sch 1, Sch 3 (items 1–15, 17), Sch 4 (items 6–45, 47–49, 51–59, 65(1), (3)) and Sch 6: 21 Dec 2000 (s 2(1)) Sch 4 (items 46, 50): 1 July 1998 (s 2(3)) Sch 5: 31 May 2000 (s 2(4)) | Amended by No 168 of 2001, effective Schedule 2: 1 July 2000 Remainder: Royal Assent | Amended by No 57 of 2002, effective Sch 2: 1 July 2002 (s 2(1) item 3) Sch 4 (items 3, 4): 1 July 2000 (s 2(1) item 5) Sch 4 (items 5–8), Sch 7, Sch 9 (items 9, 11, 12, 15–20, 22–40, 45), Sch 11 (items 2–5), Sch 12 (items 16–18, 20, 25, 26): 3 July 2002 (s 2(1) items 6, 7, 9, 11, 13, 15, 16, 18, 28, 30, 33) Sch 9 (items 10, 13, 14, 21) and Sch 12 (items 23, 24): 1 July 1997 (s 2(1) items 10, 12, 14, 32) Sch 12 (item 19): 30 June 1998 (s 2(1) item 29) Sch 12 (items 21, 22): 22 June 1998 (s 2(1) item 31) Sch 12 (items 27, 28): 16 Apr 1998 (s 2(1) item 34) Sch 12 (item 29): 19 Sept 1997 (s 2(1) item 35) | Amended by No 101 of 2003, effective s. 4, Schedule 1 (items 2–20, 22), Schedule 2 (items 1–12), Schedule 3 (items 2–6) and Schedule 6 (items 16, 22–25, 27, 28, 30): Royal Assent s. 5: 11 Oct 2002 Sch 6 (items 17–19): 1 July 1997 (s 2(1) items 17, 18) Sch 6 (items 20, 21): 21 Dec 2000 (s 2(1) items 19, 20) Sch 6 (item 26): 10 Dec 1999 (s 2(1) item 22) Sch 6 (item 29): 30 June 2000 (s 2(1) item 25) | Amended by No 23 of 2005, effective s. 4, Schedule 1 (items 2–8, 11, 13–19, 21–24, 26, 27, 29–32), Schedule 2 (items 1–11, 14), Schedule 3 (items 1–13, 75–102, 111(1)–(3)), Schedules 4–6, 8, 10 and Schedule 12 (items 2–6, 11(1)): Royal Assent Schedule 12 (item 1): 1 July 2000 | Amended by No 78 of 2005, effective 29 June 2005 | Amended by No 13 of 2006, effective 29 Mar 2006 | Amended by No 80 of 2006, effective Schedule 1 (items 2–4), Schedule 2, Schedule 4 (items 1, 5–9, 14, 20, 23–30), Schedule 5, Schedule 6 (items 3–7) and Schedule 11 (items 1, 2, 4–24): Royal Assent Schedule 3 (items 2–5): 30 June 2006 (s 2(1) item 3) | Amended by No 101 of 2006, effective Schedules 3 and 4: 1 Jan 2008 Remainder: Royal Assent | Amended by No 55 of 2007, effective 12 Apr 2007 | Amended by No 78 of 2007, effective Schedule 7 (items 2–14): 1 July 2005 Schedule 8 (items 350–353): 19 Dec 2002 (s 2(1) item 7) Remainder: Royal Assent | Amended by No 38 of 2008, effective Schedule 1, Schedules 3–6, Schedule 7 (items 1–3, 5), Schedule 8 (items 1–11), Schedule 9 (items 2–4), Schedule 10, Schedule 12 and Schedule 13: 24 June 2008 Schedule 8 (items 12–21): 1 July 2012 | Amended by No 47 of 2009, effective Schedule 2 (item 1) and Schedule 4: Royal Assent | Amended by No 88 of 2009, effective s. 4, Schedule 3 (items 1, 5–23), Schedule 4 (items 2–5) and Schedule 5 (items 113–204, 237, 238, 258, 282, 319–341, 344): 18 Sept 2009 Schedule 2 (items 4–15, 25–27, 30, 31): 1 Oct 2009 Schedule 2 (item 23): 1 Jan 2010 | Amended by No 75 of 2010, effective Sch 1 (items 34, 35) and Sch 6 (items 7–10): 29 June 2010 (s 2(1) items 2, 9) Sch 2 (item 26): 1 July 2010 (s 2(1) item 4) Sch 2 (item 27): never commenced (s 2(1) item 5) Sch 3, Sch 4 and Sch 5 (items 1, 7–9): 28 June 2010 (s 2(1) items 6, 7) Sch 5 (items 10, 11): 1 Jan 2018 (s 2(1) item 8) | Amended by No 136 of 2010, effective s. 4, Schedule 2, Schedule 3 (items 95, 135–149), Schedule 4, Schedule 6 (items 2–4, 6, 7) and Schedule 7 (items 1, 2, 4): Royal Assent Sch 3 (items 3–94, 96–130): 26 Mar 2009 (s 2(1) items 3, 5) Sch 3 (item 131): 1 July 2010 (s 2(1) item 6) Sch 6 (items 1, 5): 1 Apr 2010 (s 2(1) items 11, 13) | Amended by No 41 of 2011, effective Schedule 1 (items 1–3): 1 Jan 2011 Schedule 1 (items 4–6) and Schedule 5 (items 25–29, 33, 36–50, 74–78, 80–145, 148–167, 173–175, 383–396, 400, 414–418): Royal Assent Schedule 5 (items 9, 18–20): 28 June 2011 Schedule 5 (items 51–54): 1 July 2011 | Amended by No 129 of 2011, effective Sch 1 and Sch 3 (items 3–8): 3 Nov 2011 (s 2(1) items 2, 6) Sch 3 (items 1, 2): 22 Feb 2011 (s 2(1) item 5) Sch 3 (items 9, 10): 1 July 2013 (s 2(1) item 7) Sch 3 (items 11, 12): 1 July 2014 (s 2(1) item 8) Sch 3 (items 13, 14): 1 July 2015 (s 2(1) item 9) | Amended by No 12 of 2012, effective s 4, Sch 2 (items 1–23), Sch 5 and Sch 6 (items 3–6, 11–20, 25, 26, 35–67, 74–83, 94–96, 117–142, 157–178, 183, 200–203, 214–217, 235–240, 248): 21 Mar 2012 (s 2(1) items 1, 3, 5, 6, 10, 14, 18, 19, 27, 31) Sch 6 (item 7): 1 July 2007 (s 2(1) item 7) Sch 6 (item 10): 1 July 2010 (s 2(1) item 9) Sch 6 (items 106–116): 22 Mar 2012 (s 2(1) items 16, 17) Sch 6 (item 143): 22 Jan 2013 (s 2(1) item 20) Sch 6 (items 146–148): never commenced (s 2(1) item 23) Sch 6 (items 179, 181): 3 Oct 2008 (s 2(1) items 28, 30) Sch 6 (item 180): 3 June 2010 (s 2(1) item 29) | Amended by No 169 of 2012, effective Sch 2 (items 4–23, 28–39, 187–189) and Sch 4 (items 4–7): 3 Dec 2012 (s. 2(1) items 3, 7, 12) Sch 4 (items 8–10, 21, 22): never commenced (s 2(1) items 13, 14) Sch 5: 4 Dec 2012 (s 2(1) item 15) | Amended by No 184 of 2012, effective Sch 1, 2 and 5: 10 Dec 2012 (s 2) | Amended by No 84 of 2013, effective s 4, Sch 1 (items 2–9, 19–23), Sch 2, Sch 3, Sch 6 and Sch 8 (items 27–32): 28 June 2013 (s 2(1) items 1, 2, 4) | Amended by No 120 of 2013, effective Sch 1 (items 44–46): 1 July 2014 (s 2(1) item 4) Sch 3: 29 June 2013 (s 2(1) item 8) | Amended by No 124 of 2013, effective Sch 1 (items 37–45), Sch 5 (items 7, 8(1)), Sch 7, Sch 8, Sch 10 (items 1–11, 13): 29 June 2013 (s 2(1) items 2, 10–12) Sch 2 (items 2–6, 21–42, 48): 11 July 2013 (s 2(1) item 3) Sch 2 (item 66): 11 July 2013 (s 2(1) item 5) Sch 10 (item 14): never commenced (s 2(1) item 13) Sch 11 (items 1–3): 3 Dec 2012 (s 2(1) item 15) Sch 11 (items 5, 6, 9): 28 June 2013 (s 2(1) item 16) Sch 11 (items 28, 32(1), 35–56): 30 June 2013 (s 2(1) items 18, 20, 22) | Amended by No 11 of 2014, effective Sch 3 (items 7, 8): 1 July 2019 (s 2(1) item 6) Sch 4 (items 1–7): 18 Mar 2014 (s 2(1) item 7) Sch 4 (items 8, 9): 17 Dec 2018 (s 2(1) item 8) | Amended by No 110 of 2014, effective Sch 1 and Sch 2 (items 2–5, 13–23): 17 Oct 2014 (s 2(1) item 2) Sch 3, Sch 4 (items 1, 3) and Sch 5 (items 16–67, 74–76, 84–91, 98–121): 16 Oct 2014 (s 2(1) items 3–5, 7) | Amended by No 20 of 2015, effective Sch 1 (items 1–3, 6): 20 Mar 2015 (s 2(1) item 2) Sch 4: 19 Mar 2015 (s 2(1) item 3) | Amended by No 177 of 2015, effective 11 Dec 2015 (s 2(1) item 1) | Amended by No 25 of 2017, effective Sch 3 (items 1–11) and Sch 4 (items 3–5): 5 Apr 2017 (s 2(1) items 4, 6) Sch 3 (items 12–14): 1 Sept 2017 (s 2(1) item 5) | Amended by No 8 of 2019, effective Sch 3 (items 1, 10), Sch 8 (items 8, 10, 11, 13, 35–46), Sch 9 and 10: 1 Apr 2019 (s 2(1) items 3, 11, 13) Sch 11: 1 July 2019 (s 2(1) item 14) | Amended by No 127 of 2021, effective Sch 1 and Sch 3 (items 42, 49–63, 65–69, 71, 72): 1 Jan 2022 (s 2(1) items 2, 5) Sch 2 (item 56) and Sch 3 (items 3–5, 33–35): 8 Dec 2021 (s 2(1) items 3, 4) | Amended by No 8 of 2022, effective sch 5 (items 1-4, 8-14): 1 July 2022 (s 2(1) item 4) sch 5 (items 15-19): repealed before commencing (s 2(1) item 5) sch 6 (items 1-22, 24), sch 7, sch 8 (items 33, 34), sch 10: 1 Apr 2022 (s 2(1) items 6-8, 10, 14) | Amended by No 40 of 2023, effective sch 2, sch 4 (items 14-16): 1 July 2023 (s 2(1) items 3, 5) sch 3: 1 Jan 2024 (s 2(1) item 4) | Amended by No 12 of 2026, effective sch 3 (items 4 ‑ 6), sch 5 (items 1 ‑ 28): 1 Apr 2026 (s 2(1) items 4, 6)

s 30-85 — Developing country relief funds

(1) For the purposes of item 9.1.1 of the table in subsection 30 ‑ 80(1), a country is covered by this section if: (a) it is included in the list of official development assistance recipients published from time to time by the Organisation for Economic Co ‑ operation and Development’s Development Assistance Committee; or (b) it is specified in a declaration under subsection (2) of this section. (2) For the purposes of paragraph (1)(b), the * Foreign Affairs Minister may, by legislative instrument, make a declaration specifying a country as a developing country.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5)) | Amended by No 80 of 2006, effective Schedule 1 (items 2–4), Schedule 2, Schedule 4 (items 1, 5–9, 14, 20, 23–30), Schedule 5, Schedule 6 (items 3–7) and Schedule 11 (items 1, 2, 4–24): Royal Assent Schedule 3 (items 2–5): 30 June 2006 (s 2(1) item 3) | Amended by No 88 of 2009, effective s. 4, Schedule 3 (items 1, 5–23), Schedule 4 (items 2–5) and Schedule 5 (items 113–204, 237, 238, 258, 282, 319–341, 344): 18 Sept 2009 Schedule 2 (items 4–15, 25–27, 30, 31): 1 Oct 2009 Schedule 2 (item 23): 1 Jan 2010 | Amended by No 110 of 2014, effective Sch 1 and Sch 2 (items 2–5, 13–23): 17 Oct 2014 (s 2(1) item 2) Sch 3, Sch 4 (items 1, 3) and Sch 5 (items 16–67, 74–76, 84–91, 98–121): 16 Oct 2014 (s 2(1) items 3–5, 7) | Amended by No 64 of 2020, effective Sch 3 (items 72–122): 1 July 2020 (s 2(1) item 5) Sch 3 (items 228–239, 325, 326): 1 Oct 2020 (s 2(1) item 6) Sch 3 (items 327–330): 1 July 2017 (s 2(1) item 7) | Repealed and substituted by No 40 of 2023, effective sch 2, sch 4 (items 14-16): 1 July 2023 (s 2(1) items 3, 5) sch 3: 1 Jan 2024 (s 2(1) item 4)

s 30-86 — Developed country disaster relief funds

(1) For the purposes of item 9.1.2 of the table in subsection 30 ‑ 80(1), a disaster is one to which this subsection applies if the Minister has recognised it as a disaster. The Minister may do so if satisfied that: (a) it developed rapidly; and (b) it resulted in the death, serious injury or other physical suffering of a large number of people, or in widespread damage to property or the natural environment. (2) The Minister’s recognition of an event as a disaster: (a) must be by notifiable instrument; and (b) must specify the day (or the first day) of the event. (4) You can deduct a gift that you make to a public fund covered by item 9.1.2 of the table in subsection 30 ‑ 80(1) only within the 2 years beginning on the day specified in the recognition as the day (or the first day) of the event for which the fund is to provide relief. Note: A public fund may also be established for disaster relief of people in Australia (see item 4.1.5 of the table in section 30 ‑ 45).

Amendment history: Inserted by No 80 of 2006, effective Schedule 1 (items 2–4), Schedule 2, Schedule 4 (items 1, 5–9, 14, 20, 23–30), Schedule 5, Schedule 6 (items 3–7) and Schedule 11 (items 1, 2, 4–24): Royal Assent Schedule 3 (items 2–5): 30 June 2006 (s 2(1) item 3) | Amended by No 88 of 2009, effective s. 4, Schedule 3 (items 1, 5–23), Schedule 4 (items 2–5) and Schedule 5 (items 113–204, 237, 238, 258, 282, 319–341, 344): 18 Sept 2009 Schedule 2 (items 4–15, 25–27, 30, 31): 1 Oct 2009 Schedule 2 (item 23): 1 Jan 2010 | Amended by No 8 of 2010, effective Sch 1 (item 33) and Sch 5 (item 137(a)): 1 Mar 2010 (s 2(1) items 4, 38) | Amended by No 64 of 2020, effective Sch 3 (items 72–122): 1 July 2020 (s 2(1) item 5) Sch 3 (items 228–239, 325, 326): 1 Oct 2020 (s 2(1) item 6) Sch 3 (items 327–330): 1 July 2017 (s 2(1) item 7)

s 30-90 — Sports and recreation

This table sets out specific sports and recreation recipients. Sports and recreation—Specific Item Fund, authority or institution Special conditions 10.2.1 the Australian Sports Foundation none 10.2.2 Girl Guides Australia none 10.2.3 an institution that is known as a State or Territory branch of Girl Guides Australia none 10.2.4 the Scout Association of Australia none 10.2.5 an institution that is known as a State or Territory branch of the Scout Association of Australia none 10.2.8 Amy Gillett Foundation the gift must be made after 13 September 2007 10.2.9 Australian Sports Foundation Charitable Fund the gift must be made after 30 June 2018

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5)) | Amended by No 41 of 1998, effective s 4, Sch 3 (items 4–7), Sch 4 (items 1–3, 5): 4 June 1998 (s 2(1)) | Amended by No 168 of 2001, effective Schedule 2: 1 July 2000 Remainder: Royal Assent | Amended by No 38 of 2008, effective Schedule 1, Schedules 3–6, Schedule 7 (items 1–3, 5), Schedule 8 (items 1–11), Schedule 9 (items 2–4), Schedule 10, Schedule 12 and Schedule 13: 24 June 2008 Schedule 8 (items 12–21): 1 July 2012 | Amended by No 41 of 2011, effective Schedule 1 (items 1–3): 1 Jan 2011 Schedule 1 (items 4–6) and Schedule 5 (items 25–29, 33, 36–50, 74–78, 80–145, 148–167, 173–175, 383–396, 400, 414–418): Royal Assent Schedule 5 (items 9, 18–20): 28 June 2011 Schedule 5 (items 51–54): 1 July 2011 | Amended by No 8 of 2019, effective Sch 3 (items 1, 10), Sch 8 (items 8, 10, 11, 13, 35–46), Sch 9 and 10: 1 Apr 2019 (s 2(1) items 3, 11, 13) Sch 11: 1 July 2019 (s 2(1) item 14) | Amended by No 52 of 2024, effective sch 3 (items 1 ‑ 5): 29 June 2024 (s 2(1) item 3) sch 4 ‑ 7: 1 July 2024 (s 2(1) item 4) | Amended by No 12 of 2026, effective sch 3 (items 4 ‑ 6), sch 5 (items 1 ‑ 28): 1 Apr 2026 (s 2(1) items 4, 6)

s 30-95 — Philanthropic trusts

This table sets out specific philanthropic trusts. Philanthropic trusts—Specific Item Fund, authority or institution Special conditions 11.2.1 the Connellan Airways Trust none 11.2.2 The Friends of the Duke of Edinburgh’s Award in Australia Incorporated none 11.2.4 the Playford Memorial Trust none 11.2.5 The Sir Robert Menzies Memorial Foundation Limited none 11.2.7 the Winston Churchill Memorial Trust none 11.2.8 The Foundation for Young Australians the gift must be made after 6 May 2001 11.2.9 Visy Cares the gift must be made after 19 June 2001 11.2.10 Australian Philanthropic Services Limited the gift must be made after 30 June 2016 11.2.11 Australian Women Donors Network the gift must be made after 8 March 2018 and before 9 March 2028 11.2.12 the Australian Ireland Fund Limited none 11.2.13 Foundation Broken Hill Limited the gift must be made after 30 June 2019 and before 1 July 2030

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5)) | Amended by No 168 of 2001, effective Schedule 2: 1 July 2000 Remainder: Royal Assent | Amended by No 160 of 2005, effective Schedule 1 (items 1–10, 14(1)) and Schedule 2 (items 1–12): Royal Assent | Amended by No 101 of 2006, effective Schedules 3 and 4: 1 Jan 2008 Remainder: Royal Assent | Amended by No 8 of 2019, effective Sch 3 (items 1, 10), Sch 8 (items 8, 10, 11, 13, 35–46), Sch 9 and 10: 1 Apr 2019 (s 2(1) items 3, 11, 13) Sch 11: 1 July 2019 (s 2(1) item 14) | Amended by No 49 of 2019, effective Sch 3 (item 1) and Sch 4 (items 71–94, 111): 1 July 2019 (s 2(1) items 10, 12) | Amended by No 79 of 2020, effective Sch 1, 3 and 5: 1 Oct 2020 (s 2(1) items 2, 4) | Amended by No 2 of 2023, effective 1 Apr 2023 (s 2(1) item 1) | Amended by No 12 of 2026, effective sch 3 (items 4 ‑ 6), sch 5 (items 1 ‑ 28): 1 Apr 2026 (s 2(1) items 4, 6)

s 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 12.2.4 National Arboretum Canberra Fund the gift must be made after 30 June 2013 12.2.5 Sydney Chevra Kadisha the gift must be made either: (a) after 31 December 2017 and before 1 July 2024; or (b) after 30 June 2025 and before 1 July 2030 12.2.6 C E W Bean Foundation the gift must be made after 30 June 2018 and before 1 July 2025

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5)) | Amended by No 147 of 1997, effective s 4 and Sch 2 (items 2–7): 14 Oct 1997 (s 2(1)) Sch 6 (items 10–13): 1 July 1997 (s 2(3)) Sch 14 (items 43–60): 1 July 1997 (s 2(7)) Sch 15 (items 7–13): 1 July 1997 (s 2(9)) | Amended by No 94 of 1999, effective 16 July 1999 (s 2(1)–(3)) | Amended by No 168 of 2001, effective Schedule 2: 1 July 2000 Remainder: Royal Assent | Amended by No 101 of 2006, effective Schedules 3 and 4: 1 Jan 2008 Remainder: Royal Assent | Amended by No 4 of 2007, effective Schedule 1 and Schedule 2 (items 11–16, 26): Royal Assent | Amended by No 169 of 2012, effective Sch 2 (items 4–23, 28–39, 187–189) and Sch 4 (items 4–7): 3 Dec 2012 (s. 2(1) items 3, 7, 12) Sch 4 (items 8–10, 21, 22): never commenced (s 2(1) items 13, 14) Sch 5: 4 Dec 2012 (s 2(1) item 15) | Amended by No 11 of 2014, effective Sch 3 (items 7, 8): 1 July 2019 (s 2(1) item 6) Sch 4 (items 1–7): 18 Mar 2014 (s 2(1) item 7) Sch 4 (items 8, 9): 17 Dec 2018 (s 2(1) item 8) | Amended by No 8 of 2019, effective Sch 3 (items 1, 10), Sch 8 (items 8, 10, 11, 13, 35–46), Sch 9 and 10: 1 Apr 2019 (s 2(1) items 3, 11, 13) Sch 11: 1 July 2019 (s 2(1) item 14) | Amended by No 79 of 2020, effective Sch 1, 3 and 5: 1 Oct 2020 (s 2(1) items 2, 4) | Amended by No 61 of 2021, effective Sch 3 (items 1–3), Sch 4 and Sch 5: 1 July 2021 (s 2(1) items 4, 6) | Amended by No 127 of 2021, effective Sch 1 and Sch 3 (items 42, 49–63, 65–69, 71, 72): 1 Jan 2022 (s 2(1) items 2, 5) Sch 2 (item 56) and Sch 3 (items 3–5, 33–35): 8 Dec 2021 (s 2(1) items 3, 4) | Amended by No 2 of 2023, effective 1 Apr 2023 (s 2(1) item 1) | Amended by No 15 of 2023, effective sch 1 (items 6, 7): 1 July 2023 (s 2(1) item 2) | Amended by No 40 of 2023, effective sch 2, sch 4 (items 14-16): 1 July 2023 (s 2(1) items 3, 5) sch 3: 1 Jan 2024 (s 2(1) item 4) | Amended by No 12 of 2026, effective sch 3 (items 4 ‑ 6), sch 5 (items 1 ‑ 28): 1 Apr 2026 (s 2(1) items 4, 6)

s 30-102 — Fire and emergency services

This table sets out general categories of fire and emergency services recipients. Fire and emergency services—General Item Fund, authority or institution Special conditions 12A.1.1 an * Australian government agency that has statutory responsibility for the coordination of volunteer fire brigades or State Emergency Services the gift or contribution must be made for the purposes of supporting the coordination of volunteer fire brigades or State Emergency Services 12A.1.2 a public fund which satisfies all of the following requirements: (a) the fund is established and maintained by an * Australian government agency covered by item 12A.1.1; none (b) the fund is established and maintained solely for the purpose of supporting the volunteer based emergency service activities of non ‑ profit entities or of Australian government agencies; (c) the principal activity of the entities mentioned in paragraph (b) is the provision of volunteer based emergency services that are regulated by a * State law or a * Territory law 12A.1.3 a public fund which satisfies all of the following requirements: (a) the fund is established and maintained by a * registered charity or an * Australian government agency; none (b) the principal activity of the entity is the provision of volunteer based emergency services that are regulated by a * State law or a * Territory law; (c) the fund is established and maintained solely for the purpose of supporting the volunteer based emergency service activities of the entity

Amendment history: Inserted by No 23 of 2005, effective s. 4, Schedule 1 (items 2–8, 11, 13–19, 21–24, 26, 27, 29–32), Schedule 2 (items 1–11, 14), Schedule 3 (items 1–13, 75–102, 111(1)–(3)), Schedules 4–6, 8, 10 and Schedule 12 (items 2–6, 11(1)): Royal Assent Schedule 12 (item 1): 1 July 2000 | Amended by No 101 of 2006, effective Schedules 3 and 4: 1 Jan 2008 Remainder: Royal Assent | Repealed and substituted by No 136 of 2010, effective s. 4, Schedule 2, Schedule 3 (items 95, 135–149), Schedule 4, Schedule 6 (items 2–4, 6, 7) and Schedule 7 (items 1, 2, 4): Royal Assent Sch 3 (items 3–94, 96–130): 26 Mar 2009 (s 2(1) items 3, 5) Sch 3 (item 131): 1 July 2010 (s 2(1) item 6) Sch 6 (items 1, 5): 1 Apr 2010 (s 2(1) items 11, 13) | Amended by No 169 of 2012, effective Sch 2 (items 4–23, 28–39, 187–189) and Sch 4 (items 4–7): 3 Dec 2012 (s. 2(1) items 3, 7, 12) Sch 4 (items 8–10, 21, 22): never commenced (s 2(1) items 13, 14) Sch 5: 4 Dec 2012 (s 2(1) item 15) | Amended by No 110 of 2021, effective Sch 1 and Sch 2 (items 8–13): 1 Oct 2021 (s 2(1) item 2)

s 30-105 — Other recipients

(1) This table sets out general categories of other recipients. Other recipients—General Item Fund, authority or institution Special conditions—fund, authority or institution Special conditions—gift 13.1.1 a * community charity trust to which section 30 ‑ 110 applies the community charity trust must be a * registered charity none 13.1.2 a * community charity corporation to which section 30 ‑ 110 applies the community charity corporation must be a * registered charity none (2) This table sets out specific other recipients. Other recipients—specific Item Fund, authority or institution Special conditions 13.2.1 the Council for Jewish Community Security the gift must be made after 9 August 2007 13.2.2 the Foundation for Rural and Regional Renewal Public Fund the gift must be made after 28 March 2000 13.2.3 Young Endeavour Youth Scheme Public Fund the gift must be made after 24 September 2001 13.2.3A Leeuwin Ocean Adventure Foundation Limited the gift must be made after 16 April 2009 13.2.5 Social Traders Ltd the gift must be made after 30 June 2013 13.2.7 Lord Somers Camp and Power House the gift must be made after 4 March 2004 13.2.16 Social Ventures Australia Limited the gift must be made after 3 May 2007 13.2.19 Philanthropy Australia Inc. the gift must be made after 27 February 2013 13.2.20 The King’s Trust Australia Limited the gift must be made after 31 December 2013 13.2.21 The Minderoo Foundation Trust the gift must be made on or after 1 January 2014 13.2.22 National Apology Foundation Ltd the gift must be made on or after 1 January 2015 13.2.23 Foundation 1901 Limited the gift must be made on or after 1 September 2021 and before 1 September 2026 13.2.24 Paul Ramsay Foundation Limited the gift must be made either: (a) after 30 June 2018 and before 1 July 2020; or (b) after 30 June 2025 and before 1 July 2030 13.2.25 Friends of Myall Creek Memorial Incorporated the gift must be made after 30 June 2019 13.2.26 Toy Libraries Australia Inc. the gift must be made after 30 June 2019 13.2.27 RAS Foundation Limited the gift must be made after 30 June 2020 13.2.28 The Great Synagogue Foundation the gift must be made after 30 June 2020 and before 1 July 2030 13.2.29 Australian Associated Press Ltd the gift must be made on or after 1 July 2021 and before 1 July 2026 13.2.30 The Greek Orthodox Community Of New South Wales Ltd the gift must be made on or after 1 July 2019 13.2.31 Greek Orthodox Archdiocese of Australia Consolidated Trust Cathedral of the Annunciation of our Lady Restoration Fund the gift must be made after 30 June 2021 and before 1 July 2024 13.2.32 Lord Mayor’s Charitable Foundation the gift must be made after 30 June 2021 13.2.33 Royal Humane Society of New South Wales Incorporated the gift must be made after 30 June 2020 13.2.34 Australians for Indigenous Constitutional Recognition Ltd the gift must be made after 30 June 2022 and before 1 July 2025 13.2.35 Leaders Institute of South Australia Incorporated the gift must be made after 30 June 2022 and before 1 July 2027 13.2.36 St Patrick’s Cathedral Melbourne Restoration Fund the gift must be made after 30 June 2022 and before 1 July 2032 13.2.37 Australians for Unity Ltd the gift must be made after 31 May 2023 and before 1 July 2024 13.2.38 Justice Reform Initiative Limited the gift must be made after 30 June 2023 and before 1 July 2028 13.2.39 Transparency International Australia the gift must be made after 30 June 2023 13.2.40 Australian Democracy Network Ltd the gift must be made after 30 June 2024 and before 1 July 2029 13.2.41 Australian Science Media Centre Incorporated the gift must be made after 30 June 2024 and before 1 July 2029 13.2.42 Centre for Australian Progress Ltd the gift must be made after 30 June 2024 and before 1 July 2029 13.2.43 Combatting Antisemitism Fund Limited the gift must be made after 30 June 2024 and before 1 July 2029 13.2.44 International Campaign to Abolish Nuclear Weapons, Australia Inc. the gift must be made after 30 June 2024 and before 1 July 2029 13.2.45 Susan McKinnon Charitable Foundation Ltd the gift must be made after 30 June 2023 and before 1 July 2028 13.2.46 The Hillview Foundation Australia Limited the gift must be made after 30 June 2024 and before 1 July 2029 13.2.47 Skip Foundation Ltd the gift must be made after 30 June 2024 and before 1 July 2029 13.2.48 Coaxial Foundation Ltd the gift must be made after 30 June 2025 and before 1 July 2030 13.2.49 Community Foundations Australia Ltd the gift must be made after 30 June 2025 and before 1 July 2030 13.2.50 Partnerships for Local Action and Community Empowerment Ltd the gift must be made after 30 June 2025 and before 1 July 2030 13.2.51 The Parenthood Project Limited the gift must be made after 30 June 2025 and before 1 July 2030

Amendment history: Inserted by No 94 of 1999, effective 16 July 1999 (s 2(1)–(3)) | Amended by No 114 of 2000, effective Schedule 4 (items 43, 44): 1 July 1998 Remainder: Royal Assent | Amended by No 173 of 2000, effective s 4, Sch 1, Sch 3 (items 1–15, 17), Sch 4 (items 6–45, 47–49, 51–59, 65(1), (3)) and Sch 6: 21 Dec 2000 (s 2(1)) Sch 4 (items 46, 50): 1 July 1998 (s 2(3)) Sch 5: 31 May 2000 (s 2(4)) | Amended by No 57 of 2002, effective Sch 2: 1 July 2002 (s 2(1) item 3) Sch 4 (items 3, 4): 1 July 2000 (s 2(1) item 5) Sch 4 (items 5–8), Sch 7, Sch 9 (items 9, 11, 12, 15–20, 22–40, 45), Sch 11 (items 2–5), Sch 12 (items 16–18, 20, 25, 26): 3 July 2002 (s 2(1) items 6, 7, 9, 11, 13, 15, 16, 18, 28, 30, 33) Sch 9 (items 10, 13, 14, 21) and Sch 12 (items 23, 24): 1 July 1997 (s 2(1) items 10, 12, 14, 32) Sch 12 (item 19): 30 June 1998 (s 2(1) item 29) Sch 12 (items 21, 22): 22 June 1998 (s 2(1) item 31) Sch 12 (items 27, 28): 16 Apr 1998 (s 2(1) item 34) Sch 12 (item 29): 19 Sept 1997 (s 2(1) item 35) | Amended by No 101 of 2003, effective s. 4, Schedule 1 (items 2–20, 22), Schedule 2 (items 1–12), Schedule 3 (items 2–6) and Schedule 6 (items 16, 22–25, 27, 28, 30): Royal Assent s. 5: 11 Oct 2002 Sch 6 (items 17–19): 1 July 1997 (s 2(1) items 17, 18) Sch 6 (items 20, 21): 21 Dec 2000 (s 2(1) items 19, 20) Sch 6 (item 26): 10 Dec 1999 (s 2(1) item 22) Sch 6 (item 29): 30 June 2000 (s 2(1) item 25) | Amended by No 95 of 2004, effective s. 4, Schedules 2, 3, 5 and 11: Royal Assent Schedule 7 (items 1–10, 13): 1 July 2004 Schedule 10 (items 28–39, 44, 45): 1 July 2005 | Amended by No 23 of 2005, effective s. 4, Schedule 1 (items 2–8, 11, 13–19, 21–24, 26, 27, 29–32), Schedule 2 (items 1–11, 14), Schedule 3 (items 1–13, 75–102, 111(1)–(3)), Schedules 4–6, 8, 10 and Schedule 12 (items 2–6, 11(1)): Royal Assent Schedule 12 (item 1): 1 July 2000 | Amended by No 78 of 2005, effective 29 June 2005 | Amended by No 160 of 2005, effective Schedule 1 (items 1–10, 14(1)) and Schedule 2 (items 1–12): Royal Assent | Amended by No 58 of 2006, effective s. 4, Schedules 1, 2, Schedule 3 (items 1–3, 7), Schedule 4, Schedule 5 (items 1–3) and Schedule 7 (items 51–113, 213–216, 257–263): Royal Assent Sch 7 (items 179–188): 1 July 2004 (s 2(1) item 15) Sch 7 (item 189): 5 July 1999 (s 2(1) item 16) Sch 7 (item 190): 30 June 2000 (s 2(1) item 17) Sch 7 (item 191): 24 Oct 2002 (s 2(1) item 18) Sch 7 (item 192): 30 June 2004 (s 2(1) item 19) Sch 7 (item 193): 22 Dec 1999 (s 2(1) item 20) | Amended by No 101 of 2006, effective Schedules 3 and 4: 1 Jan 2008 Remainder: Royal Assent | Amended by No 4 of 2007, effective Schedule 1 and Schedule 2 (items 11–16, 26): Royal Assent | Amended by No 55 of 2007, effective 12 Apr 2007 | Amended by No 78 of 2007, effective Schedule 7 (items 2–14): 1 July 2005 Schedule 8 (items 350–353): 19 Dec 2002 (s 2(1) item 7) Remainder: Royal Assent | Amended by No 143 of 2007, effective Schedule 1 (items 1, 4, 128–194, 222, 223, 225, 226), Schedule 2, Schedule 5 (items 1–16, 48(1)–(3)), Schedule 6 and Schedule 7 (items 18–68): Royal Assent Schedule 5 (items 31–46): 15 Mar 2007 (s 2(1) item 6) | Amended by No 38 of 2008, effective Schedule 1, Schedules 3–6, Schedule 7 (items 1–3, 5), Schedule 8 (items 1–11), Schedule 9 (items 2–4), Schedule 10, Schedule 12 and Schedule 13: 24 June 2008 Schedule 8 (items 12–21): 1 July 2012 | Amended by No 42 of 2009, effective Schedule 1 (items 17–26), Schedule 2 (items 2–16, 19–39, 41–48), Schedule 4 (items 2–12), Schedule 5 (items 1–12, 15) and Schedule 8 (items 1, 2, 5): Royal Assent Sch 2 (item 1): 21 June 2007 (s 2(1) item 3) Schedule 3: 1 July 2009 Schedule 8 (items 3, 4): 1 July 2011 | Amended by No 47 of 2009, effective Schedule 2 (item 1) and Schedule 4: Royal Assent | Amended by No 136 of 2010, effective s. 4, Schedule 2, Schedule 3 (items 95, 135–149), Schedule 4, Schedule 6 (items 2–4, 6, 7) and Schedule 7 (items 1, 2, 4): Royal Assent Sch 3 (items 3–94, 96–130): 26 Mar 2009 (s 2(1) items 3, 5) Sch 3 (item 131): 1 July 2010 (s 2(1) item 6) Sch 6 (items 1, 5): 1 Apr 2010 (s 2(1) items 11, 13) | Amended by No 41 of 2011, effective Schedule 1 (items 1–3): 1 Jan 2011 Schedule 1 (items 4–6) and Schedule 5 (items 25–29, 33, 36–50, 74–78, 80–145, 148–167, 173–175, 383–396, 400, 414–418): Royal Assent Schedule 5 (items 9, 18–20): 28 June 2011 Schedule 5 (items 51–54): 1 July 2011 | Amended by No 85 of 2013, effective s 4, Sch 1, Sch 2 (items 1–3), Sch 4 (items 1–11) and Sch 7 (items 1, 7–10): 28 June 2013 (s 2(1) items 1–3, 7, 10) Sch 2 (item 6): 1 July 2016 (s 2(1) item 4) Sch 2 (items 7–9): 1 July 2017 (s 2(1) item 5) Sch 4 (items 12, 13): 1 July 2022 (s 2(1) item 8) Sch 4 (items 14, 15): 1 July 2023 (s 2(1) item 9) Sch 8 (items 1–48, 55–64): 26 Mar 2009 (s 2(1) item 11) | Amended by No 124 of 2013, effective Sch 1 (items 37–45), Sch 5 (items 7, 8(1)), Sch 7, Sch 8, Sch 10 (items 1–11, 13): 29 June 2013 (s 2(1) items 2, 10–12) Sch 2 (items 2–6, 21–42, 48): 11 July 2013 (s 2(1) item 3) Sch 2 (item 66): 11 July 2013 (s 2(1) item 5) Sch 10 (item 14): never commenced (s 2(1) item 13) Sch 11 (items 1–3): 3 Dec 2012 (s 2(1) item 15) Sch 11 (items 5, 6, 9): 28 June 2013 (s 2(1) item 16) Sch 11 (items 28, 32(1), 35–56): 30 June 2013 (s 2(1) items 18, 20, 22) | Amended by No 11 of 2014, effective Sch 3 (items 7, 8): 1 July 2019 (s 2(1) item 6) Sch 4 (items 1–7): 18 Mar 2014 (s 2(1) item 7) Sch 4 (items 8, 9): 17 Dec 2018 (s 2(1) item 8) | Amended by No 20 of 2015, effective Sch 1 (items 1–3, 6): 20 Mar 2015 (s 2(1) item 2) Sch 4: 19 Mar 2015 (s 2(1) item 3) | Amended by No 177 of 2015, effective 11 Dec 2015 (s 2(1) item 1) | Amended by No 8 of 2019, effective Sch 3 (items 1, 10), Sch 8 (items 8, 10, 11, 13, 35–46), Sch 9 and 10: 1 Apr 2019 (s 2(1) items 3, 11, 13) Sch 11: 1 July 2019 (s 2(1) item 14) | Amended by No 61 of 2020, effective Sch 2: 1 July 2020 (s 2(1) item 5) Sch 4 (items 1–17): 20 June 2020 (s 2(1) item 6) | Amended by No 61 of 2021, effective Sch 3 (items 1–3), Sch 4 and Sch 5: 1 July 2021 (s 2(1) items 4, 6) | Amended by No 127 of 2021, effective Sch 1 and Sch 3 (items 42, 49–63, 65–69, 71, 72): 1 Jan 2022 (s 2(1) items 2, 5) Sch 2 (item 56) and Sch 3 (items 3–5, 33–35): 8 Dec 2021 (s 2(1) items 3, 4) | Amended by No 8 of 2022, effective sch 5 (items 1-4, 8-14): 1 July 2022 (s 2(1) item 4) sch 5 (items 15-19): repealed before commencing (s 2(1) item 5) sch 6 (items 1-22, 24), sch 7, sch 8 (items 33, 34), sch 10: 1 Apr 2022 (s 2(1) items 6-8, 10, 14) | Amended by No 14 of 2022, effective sch 2, 3, 6, sch 8 (items 1-9): 1 Apr 2022 (s 2(1) items 3, 7, 9) | Amended by No 2 of 2023, effective 1 Apr 2023 (s 2(1) item 1) | Amended by No 28 of 2023, effective sch 3: 1 July 2023 (s 2(1) item 3) sch 6: 24 June 2023 (s 2(1) item 7) | Amended by No 52 of 2024, effective sch 3 (items 1 ‑ 5): 29 June 2024 (s 2(1) item 3) sch 4 ‑ 7: 1 July 2024 (s 2(1) item 4) | Amended by No 136 of 2024, effective sch 5, sch 6 (items 12 ‑ 21): 1 Jan 2025 (s 2(1) items 10, 12) | Amended by No 138 of 2024, effective sch 1 (items 2 ‑ 12): 1 Jan 2025 (s 2(1) item 2) sch 5 (items 1 ‑ 13): 11 Dec 2024 (s 2(1) items 6, 7) sch 5 (item 14): never commenced (s 2(1) item 8) | Amended by No 12 of 2026, effective sch 3 (items 4 ‑ 6), sch 5 (items 1 ‑ 28): 1 Apr 2026 (s 2(1) items 4, 6)

s 30-110 — Community charities

(1) For the purposes of item 13.1.1 of the table in subsection 30 ‑ 105(1), this section applies to a * community charity trust if the trust is established and maintained under a will or instrument of trust: (a) for the purposes covered by: (i) subsections (3) and (4) of this section; or (ii) subsections (3), (4) and (5) of this section; and (b) for no other purposes. (2) For the purposes of item 13.1.2 of the table in subsection 30 ‑ 105(1), this section applies to a * community charity corporation if the corporation is operated: (a) for the purposes covered by: (i) subsections (3) and (4) of this section; or (ii) subsections (3), (4) and (5) of this section; and (b) for no other purposes. Mandatory purposes (3) This subsection covers the purpose of providing money, property or benefits to a fund, authority or institution if: (a) gifts to the fund, authority or institution are deductible under item 1 of the table in section 30 ‑ 15; and (b) the fund, authority or institution is described (whether or not by name) in an item of a table in this Subdivision (other than item 13.1.1 or 13.1.2 of the table in subsection 30 ‑ 105(1)); and (c) the money, property or benefits are so provided to the fund, authority or institution for any purposes set out in the item of that table in which the fund, authority or institution is described. (4) This subsection covers the purpose of engaging in an activity that: (a) is the principal activity of a fund, authority or institution described (but not by name) in an item of a table in this Subdivision (other than item 13.1.1 or 13.1.2 of the table in subsection 30 ‑ 105(1)); or (b) involves pursuing the principal purpose of a fund, authority or institution described (but not by name) in an item of a table in this Subdivision (other than item 13.1.1 or 13.1.2 of the table in subsection 30 ‑ 105(1)). Permitted purpose (5) This subsection covers the purpose of establishing a fund, authority or institution described (whether or not by name) in an item of a table in this Subdivision (other than item 13.1.1 or 13.1.2 of the table in subsection 30 ‑ 105(1)).

Amendment history: Inserted by No 52 of 2024, effective sch 3 (items 1 ‑ 5): 29 June 2024 (s 2(1) item 3) sch 4 ‑ 7: 1 July 2024 (s 2(1) item 4)

s 30-115 — What this Subdivision is about

This Subdivision sets out rules about endorsement of entities and government entities as deductible gift recipients. Endorsement of an entity described (except by name) in Subdivision 30 ‑ A or 30 ‑ B lets you deduct a gift you make to a fund, authority or institution that is, or is operated by, the entity. Table of sections Endorsement as a deductible gift recipient 30 ‑ 120 Endorsement by Commissioner 30 ‑ 125 Entitlement to endorsement 30 ‑ 130 Maintaining a gift fund Government entities treated like entities 30 ‑ 180 How this Subdivision applies to government entities

Amendment history: Inserted by No 179 of 1999, effective Sch 7, Sch 8, Sch 16 (items 18, 19, 37) and Sch 18: 22 Dec 1999 (s 2(1), (7)(d), (e)) Sch 11 (items 80–105) and Sch 18 (items 4, 5, 17, 21, 32): 1 July 2000 (s 2(9)(b), (14)) | Amended by No 12 of 2012, effective s 4, Sch 2 (items 1–23), Sch 5 and Sch 6 (items 3–6, 11–20, 25, 26, 35–67, 74–83, 94–96, 117–142, 157–178, 183, 200–203, 214–217, 235–240, 248): 21 Mar 2012 (s 2(1) items 1, 3, 5, 6, 10, 14, 18, 19, 27, 31) Sch 6 (item 7): 1 July 2007 (s 2(1) item 7) Sch 6 (item 10): 1 July 2010 (s 2(1) item 9) Sch 6 (items 106–116): 22 Mar 2012 (s 2(1) items 16, 17) Sch 6 (item 143): 22 Jan 2013 (s 2(1) item 20) Sch 6 (items 146–148): never commenced (s 2(1) item 23) Sch 6 (items 179, 181): 3 Oct 2008 (s 2(1) items 28, 30) Sch 6 (item 180): 3 June 2010 (s 2(1) item 29) | Amended by No 52 of 2024, effective sch 3 (items 1 ‑ 5): 29 June 2024 (s 2(1) item 3) sch 4 ‑ 7: 1 July 2024 (s 2(1) item 4)

s 30-120 — Endorsement by Commissioner

If an entity applies for endorsement in accordance with Division 426 in Schedule 1 to the Taxation Administration Act 1953 , the Commissioner must endorse the entity: (a) as a * deductible gift recipient, if the entity is entitled to be endorsed as a deductible gift recipient; or (b) as a * deductible gift recipient for the operation of a fund, authority or institution, if the entity is entitled to be endorsed as a deductible gift recipient for the operation of the fund, authority or institution. Note: For procedural rules relating to endorsement, see Division 426 in Schedule 1 to the Taxation Administration Act 1953 .

Amendment history: Inserted by No 179 of 1999, effective Sch 7, Sch 8, Sch 16 (items 18, 19, 37) and Sch 18: 22 Dec 1999 (s 2(1), (7)(d), (e)) Sch 11 (items 80–105) and Sch 18 (items 4, 5, 17, 21, 32): 1 July 2000 (s 2(9)(b), (14)) | Amended by No 95 of 2004, effective s. 4, Schedules 2, 3, 5 and 11: Royal Assent Schedule 7 (items 1–10, 13): 1 July 2004 Schedule 10 (items 28–39, 44, 45): 1 July 2005

s 30-125 — Entitlement to endorsement

Endorsement of an entity that is a fund, authority or institution (1) An entity is entitled to be endorsed as a * deductible gift recipient if: (a) the entity has an * ABN; and (b) the entity is a fund, authority or institution that: (i) is described (but not by name) in item 1, 2 or 4 of the table in section 30 ‑ 15; and (ii) is not described by name in Subdivision 30 ‑ B if it is described in item 1 of that table; and (iii) meets the relevant conditions (if any) identified in the column headed “Special conditions” of the item of that table in which it is described; and (c) the entity meets the requirements of subsection (6), unless: (i) the entity is established by an Act; and (ii) the Act (or another Act) does not provide for the winding up or termination of the entity; and (d) in the case of an * ancillary or community charity trust fund—the fund and all of its trustees comply with the rules in the * applicable trust fund guidelines; and (e) in the case of a * community charity corporation—the corporation and all of its directors comply with the rules in the * community charity corporation guidelines. Endorsement of an entity for operating a fund, authority etc. (2) An entity is entitled to be endorsed as a * deductible gift recipient for the operation of a fund, authority or institution that is described (but not by name) in item 1, 2 or 4 of the table in section 30 ‑ 15 and is not described by name in Subdivision 30 ‑ B if: (a) the entity has an * ABN; and (b) the entity: (i) legally owns the fund; or (ii) includes the authority or institution; and (c) the fund, authority or institution meets the relevant conditions (if any) identified in the column headed “Special conditions” of that item; and (d) the entity meets the requirements of subsection (6), unless: (i) the entity is established by an Act; and (ii) the Act (or another Act) does not provide for the winding up or termination of the entity; and (e) the entity meets the requirements of section 30 ‑ 130, unless the entity is endorsed as a deductible gift recipient under paragraph 30 ‑ 120(a). Relevant special conditions in table in section 30 ‑ 15 (3) To avoid doubt: (a) a condition requiring the fund, authority or institution to meet the requirements of section 30 ‑ 17 is not a relevant condition for the purposes of subparagraph (1)(b)(iii) or paragraph (2)(c) of this section; and Note: Section 30 ‑ 17 requires the entity to be endorsed under this Subdivision as a deductible gift recipient. (b) in the case of a fund, authority or institution that is described in item 1 of the table in section 30 ‑ 15—a condition set out in the relevant table item in Subdivision 30 ‑ B, including a condition identified in the column headed “Special conditions—fund, authority or institution” of that item (if any), is a relevant condition for the purposes of subparagraph (1)(b)(iii) or paragraph (2)(c) of this section. Note: Paragraph (c) of the column headed “Special conditions” of item 1 of the table in section 30 ‑ 15 requires any conditions set out in the relevant table item in Subdivision 30 ‑ B to be satisfied. Transfer of assets from fund, authority or institution (6) A law (outside this Subdivision), a document constituting the entity or rules governing the entity’s activities must require the entity, at the first occurrence of an event described in subsection (7), to transfer to a fund, authority or institution gifts to which can be deducted under this Division: (a) any surplus assets of the gift fund (see section 30 ‑ 130); or (b) if the entity is not required by this section to meet the requirements of section 30 ‑ 130—any surplus: (i) gifts of money or property for the principal purpose of the fund, authority or institution; and (ii) contributions described in item 7 or 8 of the table in section 30 ‑ 15 in relation to a * fund ‑ raising event held for that purpose; and (iii) money received by the entity because of such gifts or contributions. Events requiring transfer (7) The events are: (a) the winding up of the fund, authority or institution; and (b) if the entity is endorsed because of a fund, authority or institution—the revocation of the entity’s endorsement under this Subdivision relating to the fund, authority or institution. Note 1: There are 2 ways an entity can be endorsed because of a fund, authority or institution. An entity can be endorsed either because it is a fund, authority or institution or because it operates a fund, authority or institution. Note 2: Section 426 ‑ 55 in Schedule 1 to the Taxation Administration Act 1953 deals with revocation of endorsement. Note 3: The entity is also required to keep appropriate records: see section 382 ‑ 15 of the Taxation Administration Act 1953.

Amendment history: Inserted by No 179 of 1999, effective Sch 7, Sch 8, Sch 16 (items 18, 19, 37) and Sch 18: 22 Dec 1999 (s 2(1), (7)(d), (e)) Sch 11 (items 80–105) and Sch 18 (items 4, 5, 17, 21, 32): 1 July 2000 (s 2(9)(b), (14)) | Amended by No 107 of 2003, effective Sch 6: 1 July 2003 (s 2(1) item 3) Sch 7 (items 6–8): 30 June 2003 (s 2(1) item 5) Sch 7 (item 15): 17 Dec 2003 (s 2(1) item 7) Remainder: 21 Oct 2003 (s 2(1) items 1, 2, 4, 6, 8) | Amended by No 95 of 2004, effective s. 4, Schedules 2, 3, 5 and 11: Royal Assent Schedule 7 (items 1–10, 13): 1 July 2004 Schedule 10 (items 28–39, 44, 45): 1 July 2005 | Amended by No 58 of 2006, effective s. 4, Schedules 1, 2, Schedule 3 (items 1–3, 7), Schedule 4, Schedule 5 (items 1–3) and Schedule 7 (items 51–113, 213–216, 257–263): Royal Assent Sch 7 (items 179–188): 1 July 2004 (s 2(1) item 15) Sch 7 (item 189): 5 July 1999 (s 2(1) item 16) Sch 7 (item 190): 30 June 2000 (s 2(1) item 17) Sch 7 (item 191): 24 Oct 2002 (s 2(1) item 18) Sch 7 (item 192): 30 June 2004 (s 2(1) item 19) Sch 7 (item 193): 22 Dec 1999 (s 2(1) item 20) | Amended by No 55 of 2007, effective 12 Apr 2007 | Amended by No 88 of 2009, effective s. 4, Schedule 3 (items 1, 5–23), Schedule 4 (items 2–5) and Schedule 5 (items 113–204, 237, 238, 258, 282, 319–341, 344): 18 Sept 2009 Schedule 2 (items 4–15, 25–27, 30, 31): 1 Oct 2009 Schedule 2 (item 23): 1 Jan 2010 | Amended by No 147 of 2011, effective s. 4, Schedule 1, Schedule 5 (items 1–9, 16–20), Schedule 6 (items 1, 6) and Schedule 9: Royal Assent Schedule 8 (items 2–9, 37, 38, 41): 1 Jan 2012 | Amended by No 169 of 2012, effective Sch 2 (items 4–23, 28–39, 187–189) and Sch 4 (items 4–7): 3 Dec 2012 (s. 2(1) items 3, 7, 12) Sch 4 (items 8–10, 21, 22): never commenced (s 2(1) items 13, 14) Sch 5: 4 Dec 2012 (s 2(1) item 15) | Amended by No 52 of 2024, effective sch 3 (items 1 ‑ 5): 29 June 2024 (s 2(1) item 3) sch 4 ‑ 7: 1 July 2024 (s 2(1) item 4)

s 30-130 — Maintaining a gift fund

(1) The entity must maintain for the principal purpose of the fund, authority or institution a fund (the gift fund ): (a) to which gifts of money or property for that purpose are to be made; and (b) to which contributions described in item 7 or 8 of the table in section 30 ‑ 15 in relation to a * fund ‑ raising event held for that purpose are to be made; and (c) to which any money received by the entity because of such gifts or contributions is to be credited; and (d) that does not receive any other money or property. (2) The entity must use the gift fund only for the principal purpose of the fund, authority or institution. Exception—only one gift fund required per entity (3) An entity that operates 2 or more funds, authorities or institutions also meets the requirements of this section for 2 or more of those funds, authorities or institutions by maintaining a single gift fund if: (a) the gift fund meets the requirements in paragraphs (1)(a), (b) and (c) in respect of each of the funds, authorities or institutions for which the gift fund is maintained; and (b) the gift fund does not receive any other money or property. (4) The entity must use a gift or contribution made to the fund and any money credited to the fund only for the principal purpose of the fund, authority or institution to which the gift, contribution or money relates. Note: The entity is also required to keep appropriate records for each of the funds, authorities or institutions: see section 382 ‑ 15 of the Taxation Administration Act 1953.

Amendment history: Inserted by No 179 of 1999, effective Sch 7, Sch 8, Sch 16 (items 18, 19, 37) and Sch 18: 22 Dec 1999 (s 2(1), (7)(d), (e)) Sch 11 (items 80–105) and Sch 18 (items 4, 5, 17, 21, 32): 1 July 2000 (s 2(9)(b), (14)) | Repealed by No 95 of 2004, effective s. 4, Schedules 2, 3, 5 and 11: Royal Assent Schedule 7 (items 1–10, 13): 1 July 2004 Schedule 10 (items 28–39, 44, 45): 1 July 2005 | Inserted by No 58 of 2006, effective s. 4, Schedules 1, 2, Schedule 3 (items 1–3, 7), Schedule 4, Schedule 5 (items 1–3) and Schedule 7 (items 51–113, 213–216, 257–263): Royal Assent Sch 7 (items 179–188): 1 July 2004 (s 2(1) item 15) Sch 7 (item 189): 5 July 1999 (s 2(1) item 16) Sch 7 (item 190): 30 June 2000 (s 2(1) item 17) Sch 7 (item 191): 24 Oct 2002 (s 2(1) item 18) Sch 7 (item 192): 30 June 2004 (s 2(1) item 19) Sch 7 (item 193): 22 Dec 1999 (s 2(1) item 20) | Amended by No 55 of 2007, effective 12 Apr 2007

s 30-180 — How this Subdivision applies to government entities

(1) The other sections of this Subdivision apply in relation to a * government entity in the same way as they apply in relation to an entity. (2) Subparagraph 30 ‑ 125(2)(b)(i) (as applied by this section) operates as if it referred to the * government entity consisting of persons, one or more of whom controlled the fund (instead of referring to the entity legally owning the fund).

Amendment history: Inserted by No 179 of 1999, effective Sch 7, Sch 8, Sch 16 (items 18, 19, 37) and Sch 18: 22 Dec 1999 (s 2(1), (7)(d), (e)) Sch 11 (items 80–105) and Sch 18 (items 4, 5, 17, 21, 32): 1 July 2000 (s 2(9)(b), (14)) | Amended by No 95 of 2004, effective s. 4, Schedules 2, 3, 5 and 11: Royal Assent Schedule 7 (items 1–10, 13): 1 July 2004 Schedule 10 (items 28–39, 44, 45): 1 July 2005

s 30-200 — Getting written valuations

(1) You satisfy the valuation requirements if you get 2 or more written valuations of the gift you made. Note 1: In most cases, you need to get these written valuations to be able to deduct a gift of property that you make to a recipient covered by item 4, 5 or 6 of the table in section 30 ‑ 15. Note 2: You do not need to get written valuations in the circumstances set out in section 30 ‑ 205. (2) The valuations must be by different individuals, each of whom is an approved valuer of the kind of property you are giving away. Note: Section 30 ‑ 210 deals with how an individual becomes an approved valuer. (3) Each valuation must state the amount that, in the opinion of the valuer, was: (a) the * GST inclusive market value of the property on the day you made the gift; or (b) the * GST inclusive market value of the property on the day the valuation was made. (4) If a valuation states the * GST inclusive market value of the property on the day the valuation was made, it must have been made within 90 days before or after the gift was made. However, the Commissioner may allow a longer period than this.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5)) | Amended by No 176 of 1999, effective Sch 3: 1 July 2000 (s 2(9))

s 30-205 — Proceeds of the sale would have been assessable

(1) You do not need to get written valuations of the gift you made if: (a) no amount is included in your assessable income in respect of the gift you made; but (b) an amount would have been included in your assessable income if you had sold the property instead of making the gift. (2) However, this section does not apply if, apart from the operation of subsection 118 ‑ 60(2), an amount would have been included in your assessable income in respect of the gift you made.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5)) | Amended by No 176 of 1999, effective Sch 3: 1 July 2000 (s 2(9)) | Amended by No 58 of 2000, effective s 4, Sch 2 (items 2–4(2)), Sch 5, Sch 6 (items 1–13, 17, 18, 20–32, 34), Sch 9 and Sch 10 (items 12–17(3)–(6), 31–38(3)–(7)): 31 May 2000 (s 2(1)) Sch 4: 17 Dec 1999 (s 2(8)) Sch 6 (items 14–16): never commenced (s 2(10)) Sch 6 (item 19): 16 July 1999 (s 2(11)) Sch 8 (item 19): 1 July 1998 (s 2(13))

s 30-210 — Approved valuers

(1) The * Arts Secretary may approve an individual as a valuer of a particular kind of property. The approval must be in writing, signed by the Secretary. (2) The Secretary must, in deciding whether to approve an individual, have regard to: (a) the individual’s qualifications, experience and knowledge in valuing that kind of property; and (b) the individual’s knowledge of the current * GST inclusive market value of that kind of property; and (c) the individual’s standing in the professional community.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5)) | Amended by No 176 of 1999, effective Sch 3: 1 July 2000 (s 2(9)) | Amended by No 88 of 2009, effective s. 4, Schedule 3 (items 1, 5–23), Schedule 4 (items 2–5) and Schedule 5 (items 113–204, 237, 238, 258, 282, 319–341, 344): 18 Sept 2009 Schedule 2 (items 4–15, 25–27, 30, 31): 1 Oct 2009 Schedule 2 (item 23): 1 Jan 2010

s 30-212 — Valuations by the Commissioner

(1) If you make a gift or contribution that is covered by a provision of this Division that refers to the value of property as determined by the Commissioner, you must seek the valuation from the Commissioner. (2) The Commissioner may charge you the amount worked out in accordance with the regulations for making the valuation.

Amendment history: Inserted by No 58 of 2000, effective s 4, Sch 2 (items 2–4(2)), Sch 5, Sch 6 (items 1–13, 17, 18, 20–32, 34), Sch 9 and Sch 10 (items 12–17(3)–(6), 31–38(3)–(7)): 31 May 2000 (s 2(1)) Sch 4: 17 Dec 1999 (s 2(8)) Sch 6 (items 14–16): never commenced (s 2(10)) Sch 6 (item 19): 16 July 1999 (s 2(11)) Sch 8 (item 19): 1 July 1998 (s 2(13)) | Amended by No 95 of 2004, effective s. 4, Schedules 2, 3, 5 and 11: Royal Assent Schedule 7 (items 1–10, 13): 1 July 2004 Schedule 10 (items 28–39, 44, 45): 1 July 2005

s 30-215 — How much you can deduct

(1) This section contains the rules for working out how much you can deduct for a gift of property that you make to a recipient covered by item 4, 5 or 6 of the table in section 30 ‑ 15. (2) The general rule is that the amount you can deduct for a gift of this kind is the average of the * GST inclusive market values (as reduced under subsection 30 ‑ 15(3) if that subsection applies) specified in the written valuations you got from the approved valuers. Note: In some situations you must reduce the amount you can deduct: see section 30 ‑ 220. (3) The exceptions to the general rule are set out in this table: Amount you can deduct for a gift of property Item In this case: The amount you can deduct is: 1 Section 30 ‑ 205 (which is about the proceeds of the sale being assessable) applies, and you bought the property the amount you paid for the property, reduced by the amount of any * input tax credit to which you are or were entitled for your * acquisition of the property 2 Section 30 ‑ 205 (which is about the proceeds of the sale being assessable) applies, and you created or produced the property so much of the cost of creation or production as you would have been able to deduct if you had sold the property, reduced by the amount of any * input tax credit to which you are or were entitled for your * acquisitions to the extent that they were made for the purpose of creating or producing the property 3 Neither of cases 1 and 2 applies, and you acquired the property: (a) less than one year before making the gift (otherwise than by inheriting it); or (b) for the purpose of giving it away; or (c) subject to an * arrangement that the property would be given away the lesser of the amount you paid for the property and: (a) if the average of the written valuations you got fairly represents the * GST inclusive market value (as reduced under subsection (4) if that subsection applies) of the property on the day you made the gift—that average; or (b) if it does not—the * GST inclusive market value (as reduced under subsection (4) if that subsection applies) of the property on the day you made the gift 4 None of cases 1 to 3 applies, and the average of the written valuations you got does not fairly represent the * market value of the property on the day you made the gift the * GST inclusive market value (as reduced under subsection (4) if that subsection applies) of the property on the day you made the gift (4) For the purposes of items 3 and 4 of the table in subsection (3), the * GST inclusive market values of the property in question are reduced by 1 / 11 if you would have been entitled to an * input tax credit if: (a) you had * acquired the property at the time you made the gift; and (b) your acquisition had been for a * creditable purpose.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5)) | Amended by No 176 of 1999, effective Sch 3: 1 July 2000 (s 2(9)) | Amended by No 58 of 2006, effective s. 4, Schedules 1, 2, Schedule 3 (items 1–3, 7), Schedule 4, Schedule 5 (items 1–3) and Schedule 7 (items 51–113, 213–216, 257–263): Royal Assent Sch 7 (items 179–188): 1 July 2004 (s 2(1) item 15) Sch 7 (item 189): 5 July 1999 (s 2(1) item 16) Sch 7 (item 190): 30 June 2000 (s 2(1) item 17) Sch 7 (item 191): 24 Oct 2002 (s 2(1) item 18) Sch 7 (item 192): 30 June 2004 (s 2(1) item 19) Sch 7 (item 193): 22 Dec 1999 (s 2(1) item 20)

s 30-220 — Reducing the amount you can deduct

(1) The amount you can deduct is reduced by a reasonable amount if: (a) the terms and conditions on which the gift is made are such that the recipient: (i) does not receive immediate custody and control of the property; or (ii) does not have the unconditional right to retain custody and control of the property in perpetuity; or (iii) does not obtain an immediate, indefeasible and unencumbered legal and equitable title to the property; or (b) the custody, control or use of the property by the recipient is affected by an * arrangement entered into in respect of the making of the gift. (2) In deciding what is a reasonable amount, have regard to the effect of those terms and conditions, or that * arrangement, on the * GST inclusive market value of the gift.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5)) | Amended by No 176 of 1999, effective Sch 3: 1 July 2000 (s 2(9))

s 30-225 — Gift of property by joint owners

If: (a) you own property jointly with one or more other entities; and (b) you and the other entities make a gift of the property; and (c) you would have been able to deduct the gift under section 30 ‑ 15 because of item 4, 5 or 6 of the table in that section if you had made a gift of the property as sole owner of it; you can deduct so much of the gift as is reasonable, having regard to your interest in the property.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5))

s 30-226 — What this Subdivision is about

An entity must ensure certain details must appear on a receipt it issues for a gift that: (a) is made to the entity or a fund, authority or institution it operates; and (b) is of a kind that the giver can deduct under Subdivision 30 ‑ A. If the entity has an ABN, the Australian Business Registrar must state in the Australian Business Register that the entity is a deductible gift recipient. Table of sections Requirements 30 ‑ 227 Entities to which this Subdivision applies 30 ‑ 228 Content of receipt for gift or contribution 30 ‑ 229 Australian Business Register must show deductibility of gifts to deductible gift recipient

Amendment history: Inserted by No 179 of 1999, effective Sch 7, Sch 8, Sch 16 (items 18, 19, 37) and Sch 18: 22 Dec 1999 (s 2(1), (7)(d), (e)) Sch 11 (items 80–105) and Sch 18 (items 4, 5, 17, 21, 32): 1 July 2000 (s 2(9)(b), (14))

s 30-227 — Entities to which this Subdivision applies

(1) This Subdivision sets out requirements relating to a * deductible gift recipient. (2) A deductible gift recipient is an entity or * government entity that: (a) is a fund, authority or institution described in item 1, 2, 4, 5 or 6 of the table in section 30 ‑ 15 and is: (i) endorsed under Subdivision 30 ‑ BA as a deductible gift recipient; or (ii) mentioned by name in that table or in Subdivision 30 ‑ B; or (b) is endorsed as a deductible gift recipient for the operation of a fund, authority or institution described in item 1, 2 or 4 of the table in section 30 ‑ 15.

Amendment history: Inserted by No 179 of 1999, effective Sch 7, Sch 8, Sch 16 (items 18, 19, 37) and Sch 18: 22 Dec 1999 (s 2(1), (7)(d), (e)) Sch 11 (items 80–105) and Sch 18 (items 4, 5, 17, 21, 32): 1 July 2000 (s 2(9)(b), (14)) | Amended by No 88 of 2009, effective s. 4, Schedule 3 (items 1, 5–23), Schedule 4 (items 2–5) and Schedule 5 (items 113–204, 237, 238, 258, 282, 319–341, 344): 18 Sept 2009 Schedule 2 (items 4–15, 25–27, 30, 31): 1 Oct 2009 Schedule 2 (item 23): 1 Jan 2010

s 30-228 — Content of receipt for gift or contribution

(1) If a * deductible gift recipient issues a receipt for a gift described in the relevant item of the table in section 30 ‑ 15 to the fund, authority or institution, the deductible gift recipient must ensure that the receipt states: (a) the name of the fund, authority or institution; and (b) the * ABN (if any) of the deductible gift recipient; and (c) the fact that the receipt is for a gift. Note: If the deductible gift recipient is endorsed as a deductible gift recipient and it contravenes this section, the Commissioner may revoke its endorsement: see section 426 ‑ 55 in Schedule 1 to the Taxation Administration Act 1953 . (2) If a * deductible gift recipient issues a receipt for a contribution described in item 7 of the table in section 30 ‑ 15, the deductible gift recipient must ensure that the receipt states: (a) the name of the deductible gift recipient; and (b) the * ABN (if any) of the deductible gift recipient; and (c) the fact that the receipt is for a contribution made in return for a right to attend, or participate in, a specified * fund ‑ raising event; and (d) if the contribution is money—the amount of the contribution; and (e) the amount of the * GST inclusive market value, on the day the contribution was made, of the right to attend, or participate in, the fund ‑ raising event. (3) For the purposes of paragraph (2)(e), in working out the * GST inclusive market value of the right in question, disregard anything that would prevent or restrict conversion of the right to money. (4) If a * deductible gift recipient issues a receipt for a contribution described in item 8 of the table in section 30 ‑ 15, the deductible gift recipient must ensure that the receipt states: (a) the name of the deductible gift recipient; and (b) the * ABN (if any) of the deductible gift recipient; and (c) the fact that the receipt is for a contribution made by way of consideration for the supply of goods or services; and (d) the fact that the contribution was made because the contributor was the successful bidder at an auction that: (i) was a specified * fund ‑ raising event; or (ii) was held at a specified fund ‑ raising event; and (e) if the contribution is money—the amount of the contribution; and (f) the * GST inclusive market value, on the day the contribution was made, of the goods or services. (5) For the purposes of paragraph (4)(f), in working out the * GST inclusive market value of the goods or services in question, disregard anything that would prevent or restrict conversion of the goods or services to money.

Amendment history: Inserted by No 179 of 1999, effective Sch 7, Sch 8, Sch 16 (items 18, 19, 37) and Sch 18: 22 Dec 1999 (s 2(1), (7)(d), (e)) Sch 11 (items 80–105) and Sch 18 (items 4, 5, 17, 21, 32): 1 July 2000 (s 2(9)(b), (14)) | Amended by No 95 of 2004, effective s. 4, Schedules 2, 3, 5 and 11: Royal Assent Schedule 7 (items 1–10, 13): 1 July 2004 Schedule 10 (items 28–39, 44, 45): 1 July 2005

s 30-229 — Australian Business Register must show deductibility of gifts to deductible gift recipient

(1) If a * deductible gift recipient has an * ABN, the * Australian Business Registrar must enter in the * Australian Business Register in relation to the deductible gift recipient a statement that it is a deductible gift recipient for a specified period. Note 1: An entry (or lack of entry) of a statement required by this section does not affect whether you can deduct a gift to the fund, authority or institution. Note 2: This section will apply to all entities and government entities that are endorsed as deductible gift recipients under Subdivision 30 ‑ BA, because they must have ABNs to be endorsed. It will also apply to other entities described or named in Subdivision 30 ‑ A if they have ABNs. (2) If the * deductible gift recipient is a deductible gift recipient only because it is endorsed under Subdivision 30 ‑ BA as a deductible gift recipient for the operation of a fund, authority or institution, the statement must name the fund, authority or institution. (2A) If: (a) the * deductible gift recipient is: (i) a fund, authority or institution; or (ii) a deductible gift recipient only because it is endorsed under Subdivision 30 ‑ BA as a deductible gift recipient for the operation of a fund, authority or institution; and (b) the fund, authority or institution is covered by item 1, 2 or 4 of the table in section 30 ‑ 15; the statement must specify that the fund, authority or institution is covered by that item. (3) The * Australian Business Registrar may remove the statement from the * Australian Business Register after the end of the period. (4) The * Australian Business Registrar must take reasonable steps to ensure that a statement appearing in the * Australian Business Register under this section is true . For this purpose, the Registrar may: (a) change the statement; or (b) remove the statement from the Register if the statement is not true; or (c) remove the statement from the Register and enter another statement in the Register under this section.

Amendment history: Inserted by No 179 of 1999, effective Sch 7, Sch 8, Sch 16 (items 18, 19, 37) and Sch 18: 22 Dec 1999 (s 2(1), (7)(d), (e)) Sch 11 (items 80–105) and Sch 18 (items 4, 5, 17, 21, 32): 1 July 2000 (s 2(9)(b), (14)) | Amended by No 88 of 2009, effective s. 4, Schedule 3 (items 1, 5–23), Schedule 4 (items 2–5) and Schedule 5 (items 113–204, 237, 238, 258, 282, 319–341, 344): 18 Sept 2009 Schedule 2 (items 4–15, 25–27, 30, 31): 1 Oct 2009 Schedule 2 (item 23): 1 Jan 2010 | Amended by No 145 of 2010, effective Schedule 2 (items 34–51) and Schedule 3 (items 7–15): 17 Dec 2010

s 30-241 — What this Subdivision is about

Generally, you can deduct certain contributions and gifts to political parties, independent candidates and members. Contributions and gifts must be at least $2 and there is a limit on the total amount that you can deduct. Table of sections Operative provisions 30 ‑ 242 Deduction for political contributions and gifts 30 ‑ 243 Amount of the deduction 30 ‑ 244 When an individual is an independent candidate 30 ‑ 245 When an individual is an independent member

Amendment history: Inserted by No 65 of 2006, effective Schedule 4 (items 1–10, 12): Royal Assent

s 30-242 — Deduction for political contributions and gifts

(1) You can deduct any of the following for the income year in which they are made: (a) a contribution or gift to a political party that is registered under Part XI of the Commonwealth Electoral Act 1918 or under corresponding State or Territory legislation; (b) a contribution or gift to an individual when the individual is an * independent candidate for a Commonwealth, State, Northern Territory or Australian Capital Territory election; (c) a contribution or gift to an individual who is, or was, an * independent member of the Commonwealth Parliament, a State Parliament, the Legislative Assembly of the Northern Territory or the Legislative Assembly for the Australian Capital Territory. (2) The contribution or gift must be of: (a) money; or (b) property that you purchased during the 12 months before making the contribution or gift. (3) The value of the contribution or gift must be at least $2. (3A) You can deduct the contribution or gift only if: (a) you are an individual; and (b) you do not make the gift or contribution in the course of carrying on a * business. (4) You cannot deduct a testamentary contribution or gift under this Subdivision. (5) A contribution or gift to an individual who is, or was, an * independent member must be made: (a) when the individual is an independent member; or (b) if the individual ceases to be an independent member because: (i) a Parliament, a House of a Parliament or a Legislative Assembly is dissolved or has reached its maximum duration; or (ii) the individual comes up for election; after the individual ceases to be a member but before candidates for the resulting election are declared or otherwise publicly announced by an entity authorised under the relevant electoral legislation.

Amendment history: Inserted by No 65 of 2006, effective Schedule 4 (items 1–10, 12): Royal Assent | Amended by No 16 of 2010, effective 15 Mar 2010 | Amended by No 70 of 2015, effective Sch 1 (items 65–108, 188–192, 195–205): 1 July 2015 (s 2(1) items 3, 4, 6) Sch 2 (items 17, 24–29, 34–39), Sch 6 (items 13–30, 32–38) and Sch 7 (items 1, 5–11): 25 June 2015 (s 2(1) items 7, 11, 13, 20) Sch 4 (items 1, 2) and Sch 5 (item 1): 26 June 2015 (s 2(1) items 7A, 8) Sch 4 (items 3, 4): 1 July 2025 (s 2(1) item 7B) Sch 6 (item 31): 29 June 2013 (s 2(1) item 12) The commencement date for amendments made by the Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 Sch 4 (items 1, 2) was retrospectively changed from 25 June 2015 to 26 June 2015

s 30-243 — Amount of the deduction

(1) If the contribution or gift is money, the amount of the deduction is the amount of money. (2) If the contribution or gift is property, the amount of the deduction is the lesser of: (a) the market value of the property on the day that you made the contribution or gift; and (b) the amount that you paid for the property. $1,500 limit on deductions (3) You cannot deduct more than $1,500 under this Subdivision for an income year for contributions and gifts to political parties. (4) You cannot deduct more than $1,500 under this Subdivision for an income year for contributions and gifts to * independent candidates or * independent members.

Amendment history: Inserted by No 65 of 2006, effective Schedule 4 (items 1–10, 12): Royal Assent

s 30-244 — When an individual is an independent candidate

(1) An individual is an independent candidate if: (a) the individual is a candidate in an election (including an election that is later declared void) for members of the Commonwealth Parliament, a State Parliament, the Legislative Assembly of the Northern Territory or the Legislative Assembly for the Australian Capital Territory; and (b) the individual’s candidature is not endorsed by a political party that is registered under Part XI of the Commonwealth Electoral Act 1918 or under corresponding State or Territory legislation. (2) However, an individual does not start being an * independent candidate until the candidates for the election are declared or otherwise publicly announced by an entity authorised under the relevant electoral legislation. (3) An individual stops being an * independent candidate when the result of the election is declared or otherwise publicly announced by an entity authorised under the relevant electoral legislation. (4) If: (a) the election is taken to have wholly failed under the relevant electoral legislation; and (b) the result of the election has not been declared or otherwise publicly announced by an entity authorised under the relevant electoral legislation; the individual stops being an * independent candidate in that election when candidates for the replacement election are declared or otherwise publicly announced by an entity authorised under the relevant electoral legislation.

Amendment history: Inserted by No 65 of 2006, effective Schedule 4 (items 1–10, 12): Royal Assent

s 30-245 — When an individual is an independent member

(1) An individual is an independent member of the Commonwealth Parliament, a State Parliament, the Legislative Assembly of the Northern Territory or the Legislative Assembly for the Australian Capital Territory if the individual: (a) is a member of that Parliament or Legislative Assembly; and (b) the individual is not a member of a political party that is registered under Part XI of the Commonwealth Electoral Act 1918 or under corresponding State or Territory legislation. (2) An individual who becomes a member as a result of an election (including an election that is later declared void) is taken to start being a member of the Parliament or Legislative Assembly when the individual’s election as a member is declared or otherwise publicly announced by an entity authorised under the relevant electoral legislation.

Amendment history: Inserted by No 65 of 2006, effective Schedule 4 (items 1–10, 12): Royal Assent

s 30-246 — What this Subdivision is about

This Subdivision allows you to elect to spread deductions for certain gifts and covenants over up to 5 income years. There are some different requirements for environmental, heritage and cultural property gifts and conservation covenants. Table of sections Operative provisions 30 ‑ 247 Gifts and covenants for which elections can be made 30 ‑ 248 Making an election 30 ‑ 249 Effect of election 30 ‑ 249A Requirements—environmental property gifts 30 ‑ 249B Requirements—heritage property gifts 30 ‑ 249D Requirements—conservation covenants

Amendment history: Inserted by No 58 of 2000, effective s 4, Sch 2 (items 2–4(2)), Sch 5, Sch 6 (items 1–13, 17, 18, 20–32, 34), Sch 9 and Sch 10 (items 12–17(3)–(6), 31–38(3)–(7)): 31 May 2000 (s 2(1)) Sch 4: 17 Dec 1999 (s 2(8)) Sch 6 (items 14–16): never commenced (s 2(10)) Sch 6 (item 19): 16 July 1999 (s 2(11)) Sch 8 (item 19): 1 July 1998 (s 2(13)) | Repealed and substituted by No 101 of 2004, effective s. 4, Schedule 1 (items 2–4), Schedule 9, Schedule 10 (items 7–37) and Schedule 11 (items 144–146): Royal Assent Sch 2 and Sch 7 (items 1–8): 30 June 2003 (s 2(1) items 3, 8) Sch 3: 1 July 2003 (s 2(1) item 4) Sch 11 (item 35): 30 June 2000 (s 2(1) item 13) Sch 11 (items 52–59, 88, 89): 1 July 2000 (s 2(1) item 14) Sch 11 (items 141–143): 1 July 2001 (s 2(1) item 16)

s 30-247 — Gifts and covenants for which elections can be made

(1) An election under this Subdivision may be made for a gift, made on or after 1 July 2003, that is: (a) a gift of: (i) money; or (ii) property valued by the Commissioner at more than $5,000; made to a fund, authority or institution covered by item 1 or 2 of the table in section 30 ‑ 15; or (b) a gift that is covered by item 4, 5 or 6 of the table in section 30 ‑ 15. (2) An election under this Subdivision may also be made for entering into a * conservation covenant, under Division 31, on or after 1 July 2003.

Amendment history: Inserted by No 58 of 2000, effective s 4, Sch 2 (items 2–4(2)), Sch 5, Sch 6 (items 1–13, 17, 18, 20–32, 34), Sch 9 and Sch 10 (items 12–17(3)–(6), 31–38(3)–(7)): 31 May 2000 (s 2(1)) Sch 4: 17 Dec 1999 (s 2(8)) Sch 6 (items 14–16): never commenced (s 2(10)) Sch 6 (item 19): 16 July 1999 (s 2(11)) Sch 8 (item 19): 1 July 1998 (s 2(13)) | Repealed and substituted by No 101 of 2004, effective s. 4, Schedule 1 (items 2–4), Schedule 9, Schedule 10 (items 7–37) and Schedule 11 (items 144–146): Royal Assent Sch 2 and Sch 7 (items 1–8): 30 June 2003 (s 2(1) items 3, 8) Sch 3: 1 July 2003 (s 2(1) item 4) Sch 11 (item 35): 30 June 2000 (s 2(1) item 13) Sch 11 (items 52–59, 88, 89): 1 July 2000 (s 2(1) item 14) Sch 11 (items 141–143): 1 July 2001 (s 2(1) item 16)

s 30-248 — Making an election

(1) If you can deduct an amount: (a) under this Division for a gift covered by subsection 30 ‑ 247(1); or (b) under Division 31 for entering into a * conservation covenant covered by subsection 30 ‑ 247(2); you may make a written election to spread that deduction over the current income year and up to 4 of the immediately following income years. (2) In the election, you must specify the percentage (if any) of the deduction that you will deduct in each of the income years. (3) You must make the election before you lodge your * income tax return for the income year in which you made the gift or entered into the covenant. (4) You may vary an election at any time. However, the variation can only change the percentage that you will deduct in respect of income years for which you have not yet lodged an * income tax return. (5) Unless section 30 ‑ 249A or 30 ‑ 249B applies, the election and any variation must be in the * approved form. Note: Sections 30 ‑ 249A and 30 ‑ 249B provide for the form of elections and variations for gifts covered by those sections.

Amendment history: Inserted by No 58 of 2000, effective s 4, Sch 2 (items 2–4(2)), Sch 5, Sch 6 (items 1–13, 17, 18, 20–32, 34), Sch 9 and Sch 10 (items 12–17(3)–(6), 31–38(3)–(7)): 31 May 2000 (s 2(1)) Sch 4: 17 Dec 1999 (s 2(8)) Sch 6 (items 14–16): never commenced (s 2(10)) Sch 6 (item 19): 16 July 1999 (s 2(11)) Sch 8 (item 19): 1 July 1998 (s 2(13)) | Repealed and substituted by No 101 of 2004, effective s. 4, Schedule 1 (items 2–4), Schedule 9, Schedule 10 (items 7–37) and Schedule 11 (items 144–146): Royal Assent Sch 2 and Sch 7 (items 1–8): 30 June 2003 (s 2(1) items 3, 8) Sch 3: 1 July 2003 (s 2(1) item 4) Sch 11 (item 35): 30 June 2000 (s 2(1) item 13) Sch 11 (items 52–59, 88, 89): 1 July 2000 (s 2(1) item 14) Sch 11 (items 141–143): 1 July 2001 (s 2(1) item 16) | Amended by No 64 of 2020, effective Sch 3 (items 72–122): 1 July 2020 (s 2(1) item 5) Sch 3 (items 228–239, 325, 326): 1 Oct 2020 (s 2(1) item 6) Sch 3 (items 327–330): 1 July 2017 (s 2(1) item 7)

s 30-249 — Effect of election

(1) In each of the income years you specified in the election, you can deduct the amount corresponding to the percentage you specified for that year. (2) You cannot deduct the amount that you otherwise would have been able to deduct for the gift in the income year in which you made the gift or entered into the covenant.

Amendment history: Inserted by No 58 of 2000, effective s 4, Sch 2 (items 2–4(2)), Sch 5, Sch 6 (items 1–13, 17, 18, 20–32, 34), Sch 9 and Sch 10 (items 12–17(3)–(6), 31–38(3)–(7)): 31 May 2000 (s 2(1)) Sch 4: 17 Dec 1999 (s 2(8)) Sch 6 (items 14–16): never commenced (s 2(10)) Sch 6 (item 19): 16 July 1999 (s 2(11)) Sch 8 (item 19): 1 July 1998 (s 2(13)) | Repealed and substituted by No 101 of 2004, effective s. 4, Schedule 1 (items 2–4), Schedule 9, Schedule 10 (items 7–37) and Schedule 11 (items 144–146): Royal Assent Sch 2 and Sch 7 (items 1–8): 30 June 2003 (s 2(1) items 3, 8) Sch 3: 1 July 2003 (s 2(1) item 4) Sch 11 (item 35): 30 June 2000 (s 2(1) item 13) Sch 11 (items 52–59, 88, 89): 1 July 2000 (s 2(1) item 14) Sch 11 (items 141–143): 1 July 2001 (s 2(1) item 16)

s 30-249A — Requirements—environmental property gifts

(1) This section applies if you make an election for a gift of property made to a fund, authority or institution covered by section 30 ‑ 55. (2) You must give a copy of the election to the * Environment Secretary before you lodge your * income tax return for the income year in which you made the gift. (3) If you vary the election, you must give a copy of the variation to the * Environment Secretary before you lodge your * income tax return for the first income year to which the variation applies. (4) The election and any variation must be in a form approved in writing by the * Environment Secretary.

Amendment history: Inserted by No 58 of 2000, effective s 4, Sch 2 (items 2–4(2)), Sch 5, Sch 6 (items 1–13, 17, 18, 20–32, 34), Sch 9 and Sch 10 (items 12–17(3)–(6), 31–38(3)–(7)): 31 May 2000 (s 2(1)) Sch 4: 17 Dec 1999 (s 2(8)) Sch 6 (items 14–16): never commenced (s 2(10)) Sch 6 (item 19): 16 July 1999 (s 2(11)) Sch 8 (item 19): 1 July 1998 (s 2(13)) | Repealed and substituted by No 101 of 2004, effective s. 4, Schedule 1 (items 2–4), Schedule 9, Schedule 10 (items 7–37) and Schedule 11 (items 144–146): Royal Assent Sch 2 and Sch 7 (items 1–8): 30 June 2003 (s 2(1) items 3, 8) Sch 3: 1 July 2003 (s 2(1) item 4) Sch 11 (item 35): 30 June 2000 (s 2(1) item 13) Sch 11 (items 52–59, 88, 89): 1 July 2000 (s 2(1) item 14) Sch 11 (items 141–143): 1 July 2001 (s 2(1) item 16)

s 30-249B — Requirements—heritage property gifts

(1) This section applies if you make an election for a gift of property made to a fund, authority or institution covered by item 6 of the table in section 30 ‑ 15. (2) You must give a copy of the election to the * Heritage Secretary before you lodge your * income tax return for the income year in which you made the gift. (3) If you vary the election, you must give a copy of the variation to the * Heritage Secretary before you lodge your * income tax return for the first income year to which the variation applies. (4) The election and any variation must be in a form approved in writing by the * Heritage Secretary.

Amendment history: Inserted by No 58 of 2000, effective s 4, Sch 2 (items 2–4(2)), Sch 5, Sch 6 (items 1–13, 17, 18, 20–32, 34), Sch 9 and Sch 10 (items 12–17(3)–(6), 31–38(3)–(7)): 31 May 2000 (s 2(1)) Sch 4: 17 Dec 1999 (s 2(8)) Sch 6 (items 14–16): never commenced (s 2(10)) Sch 6 (item 19): 16 July 1999 (s 2(11)) Sch 8 (item 19): 1 July 1998 (s 2(13)) | Repealed and substituted by No 101 of 2004, effective s. 4, Schedule 1 (items 2–4), Schedule 9, Schedule 10 (items 7–37) and Schedule 11 (items 144–146): Royal Assent Sch 2 and Sch 7 (items 1–8): 30 June 2003 (s 2(1) items 3, 8) Sch 3: 1 July 2003 (s 2(1) item 4) Sch 11 (item 35): 30 June 2000 (s 2(1) item 13) Sch 11 (items 52–59, 88, 89): 1 July 2000 (s 2(1) item 14) Sch 11 (items 141–143): 1 July 2001 (s 2(1) item 16)

s 30-249D — Requirements—conservation covenants

(1) This section applies if you make an election for a * conservation covenant. (2) You must give a copy of the election to the * Environment Secretary before you lodge your * income tax return for the income year in which you entered the covenant. (3) If you vary the election, you must give a copy of the variation to the * Environment Secretary before you lodge your * income tax return for the first income year to which the variation applies.

Amendment history: Inserted by No 58 of 2000, effective s 4, Sch 2 (items 2–4(2)), Sch 5, Sch 6 (items 1–13, 17, 18, 20–32, 34), Sch 9 and Sch 10 (items 12–17(3)–(6), 31–38(3)–(7)): 31 May 2000 (s 2(1)) Sch 4: 17 Dec 1999 (s 2(8)) Sch 6 (items 14–16): never commenced (s 2(10)) Sch 6 (item 19): 16 July 1999 (s 2(11)) Sch 8 (item 19): 1 July 1998 (s 2(13)) | Repealed and substituted by No 101 of 2004, effective s. 4, Schedule 1 (items 2–4), Schedule 9, Schedule 10 (items 7–37) and Schedule 11 (items 144–146): Royal Assent Sch 2 and Sch 7 (items 1–8): 30 June 2003 (s 2(1) items 3, 8) Sch 3: 1 July 2003 (s 2(1) item 4) Sch 11 (item 35): 30 June 2000 (s 2(1) item 13) Sch 11 (items 52–59, 88, 89): 1 July 2000 (s 2(1) item 14) Sch 11 (items 141–143): 1 July 2001 (s 2(1) item 16)

s 30-315 — Index

(1) The table in this section gives you an index to this Division. (2) It tells you:  each topic covered by this Division; and  where in this Division you can find the detail about each topic. Note: In the last column there are many references in this form: item 2.2.1. These refer to items in the tables in Subdivision 30 ‑ B. Index Topic Provision 1A 2009 Victorian Bushfire Appeal Trust Account item 4.2.41 1AAA 2017 Bourke Street Fund Trust Account item 4.2.43 1AA Aboriginal Education Council (N.S.W.) Incorporated item 2.2.26 1 Academies ‑ professional section 30 ‑ 25 2 Academy of the Social Sciences in Australia Incorporated item 2.2.1 2AAA ACT Playgroups Association Incorporated item 8.2.9 2AAB ACT Region Crime Stoppers Limited item 4.2.31A 2ACB Alliance for Journalists’ Freedom Ltd item 4.2.49 2AD American Australian Association Limited item 9.2.18 3 Amnesty International Australia item 4.2.1 3A Amy Gillett Foundation item 10.2.8 4 Ancillary funds item 2 of the table in section 30 ‑ 15 4AA Andy Thomas Space Foundation Limited item 2.2.51 4A Animal welfare item 4.1.6 6 Approved research institutes item 3.1.1 7 Armed forces, auxiliaries item 5.1.2 8 Artbank item 5 of the table in section 30 ‑ 15 9 Art galleries items 12.1.4 and 12.1.5; item 4 of the table in section 30 ‑ 15 9AA Asia Society AustralAsia Centre item 9.2.7 9AAA Aurora Education Foundation Limited item 2.2.5 9AB Australasian College for Emergency Medicine item 1.2.18 9AC Australasian College of Dermatologists item 1.2.20 9A Australia for UNHCR item 9.2.10 9B Australia Foundation in support of Human Rights Watch Limited item 9.2.11 9C Australian Academy of Law item 2.2.49 10 Australian Academy of Science item 2.2.2 11 Australian Academy of Technological Sciences and Engineering Limited item 2.2.4 12 Australian Academy of the Humanities for the Advancement of Scholarship in Language, Literature, History, Philosophy and the Fine Arts item 2.2.3 13A Australian American Education Leadership Foundation Limited item 9.2.4 14 Australiana Fund item 12.2.1; item 4 of the table in section 30 ‑ 15 15 Australian and New Zealand Association for the Advancement of Science item 2.2.6 16 Australian and New Zealand College of Anaesthetists item 1.2.13 17 Australian Antarctic Territory, payment to Commonwealth for research item 3.2.3 17AAAA Australian Associated Press Ltd item 13.2.29 17AAA Australian Breastfeeding Association item 8.2.3 17A Australian Business Register section 30 ‑ 229 17B Australian Business Week Limited item 7.2.5 20 Australian Conservation Foundation Incorporated item 6.2.1 20A Australian Council of Christians and Jews item 2.2.17 21 Australian Council of Social Service Incorporated item 4.2.15 21AAAA Australian Democracy Network Ltd item 13.2.40 21AAA Australian Education Research Organisation Limited item 2.2.56 21A Australian Human Rights Education Fund item 2.2.25 22 Australian Institute of International Affairs item 9.2.1 23 Australian Ireland Fund Limited item 11.2.12 24 Australian Neighbourhood Houses & Centres Association (ANHCA) Inc. item 4.2.8 24A Australian Nuffield Farming Scholars Association item 2.2.20 24C Australian Philanthropic Services Limited item 11.2.10 25A Australian Primary Principals Association Education Foundation item 2.2.22 25B Australian Schools Plus Ltd item 2.2.43 26 Australian Science Innovations Incorporated item 2.2.44 26AA Australian Science Media Centre Incorporated item 13.2.41 26A Australians for Indigenous Constitutional Recognition Ltd item 13.2.34 26B Australians for Unity Ltd item 13.2.37 27 Australian Sports Foundation item 10.2.1 27AAAA Australian Sports Foundation Charitable Fund item 10.2.9 27AAA Australian Volunteers Support Trust item 4.2.45 27AAB Australian Women Donors Network item 11.2.11 28AC Cambridge Australia Scholarships Limited item 9.2.27 29 Cancer Australia item 1.2.19 29AA Centre for Australian Progress Ltd item 13.2.42 29A Centre For Entrepreneurial Research and Innovation Limited item 3.2.15 30 Centre for Independent Studies item 3.2.1 30AA C E W Bean Foundation item 12.2.6 30A Charlie Perkins Scholarship Trust item 2.2.39 30B Chifley Research Centre Limited item 3.2.8 31 Child Accident Prevention Foundation of Australia item 4.2.2 31B Coaxial Foundation Ltd item 13.2.48 33 College buildings item 2.1.10 34 College of Intensive Care Medicine of Australia and New Zealand item 1.2.21 34AAAA Combatting Antisemitism Fund Limited item 13.2.43 34AA Commonwealth Study Conferences (Australia) Incorporated item 2.2.23 34AAA Community charity corporations 34AAB Community charity trusts 34AAC Community Foundations Australia Ltd item 13.2.49 34AB Community sheds section 30 ‑ 20 34A Community Rebuilding Trust item 4.2.46 35 Conditional gifts section 30 ‑ 220 36 Connellan Airways Trust item 11.2.1 37 Conservation bodies section 30 ‑ 55 38 Conversation Trust item 2.2.42 39 Council for Christian Education in Schools item 2.2.10 39A Council for Jewish Community Security item 13.2.1 40 Council for Jewish Education in Schools item 2.2.11 40A Country Education Foundation of Australia Limited item 2.2.31 40B Crime Stoppers South Australia Limited item 4.2.27 40C Crime Stoppers Northern Territory Program item 4.2.31 42 Cultural organisations section 30 ‑ 100 44 Defence organisations section 30 ‑ 50 44AAA Diplomacy Training Program Limited item 9.2.21 44AA Disaster relief—public fund for relief of people in Australia item 4.1.5 44AB Disaster relief—public fund for relief of people in developing countries item 9.1.1 44AC Disaster relief—public fund for relief of people in developed countries item 9.1.2 44A Diseases—charitable institutions whose principal activity is to promote the prevention or the control of diseases in human beings items 1.1.6 and 4.1.7 45 Diseases—institutions researching causes, prevention or cure items 1.1.4 and 1.1.5 45A Dymocks Children’s Charities Limited item 2.2.21 46 Education—education bodies section 30 ‑ 25 46AA Education—public fund for scholarships, bursaries and prizes item 2.1.13 46A Endorsement as a deductible gift recipient Subdivision 30 ‑ BA 47 Environmental organisations section 30 ‑ 55 48AAA Ethics Centre Limited item 3.2.14 48AA Ethics education section 30 ‑ 25 48AB Ethnic Business Awards Foundation Limited item 7.2.6 48AC Equality Australia Ltd item 4.2.51 48A Family and child mediation and counselling item 8.1.1 49 Family organisations section 30 ‑ 70 49B Fire and emergency services section 30 ‑ 102 49C Foundation 1901 Limited item 13.2.23 49D Foundation Broken Hill Limited item 11.2.13 49E Foundation for Alcohol Research and Education Limited item 4.2.26 50 Foundation for Development Cooperation Ltd item 9.2.3 50B Foundation for Rural and Regional Renewal Public Fund item 13.2.2 50C Foundation for Young Australians item 11.2.8 50D Friends of Myall Creek Memorial Incorporated item 13.2.25 51 Friends of the Duke of Edinburgh’s Award in Australia Incorporated item 11.2.2 51AA Fund ‑ raising events—contributions items 7 and 8 of the table in section 30 ‑ 15 51A General Sir John Monash Foundation item 2.2.27 52 Global Foundation item 9.2.8 52AA Governor Phillip International Scholarship Trust item 2.2.47 52B Great Synagogue Foundation item 13.2.28 52BA Greek Orthodox Archdiocese of Australia Consolidated Trust Cathedral of the Annunciation of our Lady Restoration Fund item 13.2.31 52C Greek Orthodox Community Of New South Wales Ltd item 13.2.30 53 Greening Australia Limited item 6.2.2 53AA Green Institute Limited item 3.2.12 53A Girl Guides Australia items 10.2.2 and 10.2.3 53B Harm prevention charities items 4.1.4 and 4.1.7 53C Headstone Project (Tas) Inc. item 5.2.35 54 Health organisations section 30 ‑ 20 56 Heritage properties item 6 of the table in section 30 ‑ 15 56A High Resolves item 2.2.48 57 Higher education institutions item 2.1.3 57A Hillview Foundation Australia Limited item 13.2.46 58 Hospitals items 1.1.1, 1.1.2 and 1.1.3 62 Industry, trade and design section 30 ‑ 65 63 International affairs section 30 ‑ 80 63AAA International Campaign to Abolish Nuclear Weapons, Australia Inc. item 13.2.44 63AA International Jewish Relief Limited item 9.2.26 63A International Social Service ‑ Australian Branch item 4.2.28 63B International Specialised Skills Institute Incorporated item 2.2.33 63C Jewish Education Foundation (Vic) Ltd item 2.2.57 64 Joint ownership of property section 30 ‑ 225 64AA Judith Neilson Institute for Journalism and Ideas item 2.2.52 64AB Justice Reform Initiative Limited item 13.2.38 64A Kidsafe items 4.2.32 to 4.2.39 (inclusive) 64B King’s Trust Australia Limited item 13.2.20 65 Landcare Australia Limited item 6.2.3 65AB Leaders Institute of South Australia Incorporated item 13.2.35 65A Leeuwin Ocean Adventure Foundation Limited item 13.2.3A 66 Libraries items 12.1.2 and 12.1.5; item 4 of the table in section 30 ‑ 15 67 Life Education Australia items 2.2.8 and 2.2.9 68 Lionel Murphy Foundation item 2.2.13 68A Lord Mayor’s Charitable Foundation item 13.2.32 68AA Lord Somers Camp and Power House item 13.2.7 68AB Lowy Institute for International Policy item 9.2.12 68B Make a Mark Australia Incorporated item 9.2.14 69 Marcus Oldham Farm Management College item 2.2.14 70 Marriage education organisations item 8.1.1 70A Mawson’s Huts Foundation Limited item 6.2.23 71 Medical colleges section 30 ‑ 20 72 Medical research section 30 ‑ 20 72AAAA Melbourne Business School Limited item 2.2.58 72AAA Melbourne Korean War Memorial Committee Incorporated item 5.2.34 72A Menzies Research Centre Public Fund item 3.2.4 72B Minderoo Foundation Trust item 13.2.21 72BA Motherless Daughters Australia Limited item 4.2.47 72C Mt Eliza Graduate School of Business and Government Limited item 2.2.24 73 Museums items 12.1.3 and 12.1.5; item 4 of the table in section 30 ‑ 15 73AAAA National Apology Foundation Ltd item 13.2.22 73AAA National Arboretum Canberra Fund item 12.2.4 74 National Foundation for Australian Women Limited item 4.2.3 75 National Parks associations section 30 ‑ 55 77 National Trust bodies section 30 ‑ 55; item 6 of the table in section 30 ‑ 15 77A Nature Foundation Limited item 6.2.9 78 Nature organisations section 30 ‑ 55 79 Necessitous circumstances ‑ funds for relief of item 4.1.3 79A Neighbourhood Watch Australasia Limited item 4.2.48 80 New South Wales College of Nursing item 1.2.5 81 Ourschool Ltd item 2.2.59 82 Overseas relief funds item 9.1.1 82A Page Research Centre Limited item 3.2.7 82B Partnerships for Local Action and Community Empowerment Ltd item 13.2.50 82C The Parenthood Project Limited item 13.2.51 83 Paul Ramsay Foundation Limited item 13.2.24 84 People in need, fund for item 4.1.3 84A Perth Korean War Memorial Committee Incorporated item 5.2.37 85 Philanthropic trusts section 30 ‑ 95 85A Philanthropy Australia Inc. item 13.2.19 86 Playford Memorial Trust item 11.2.4 86A Playgroup Association Northern Territory Incorporated item 8.2.8 86AA Playgroup Australia Limited item 8.2.12 86B Playgroup NSW (Inc) item 8.2.4 86C Playgroup Queensland Ltd item 8.2.6 86CA Playgroup SA Inc item 8.2.11 86D Playgroup Tasmania Inc item 8.2.7 86DA Playgroup Victoria Inc. item 8.2.10 86E Playgroup WA (Inc) item 8.2.5 87 Political parties and independent candidates and members Subdivision 30 ‑ DA 88 Polly Farmer Foundation (Inc) item 2.2.16 89 Prevention of cruelty to animals section 30 ‑ 45 90 Productivity section 30 ‑ 65 92 Property, rules for valuing gifts section 30 ‑ 15 and Subdivision 30 ‑ C 92A Public ambulance services items 1.1.7 and 1.1.8 93 Public benevolent institutions items 4.1.1, 4.1.2 and 4.1.7 94AA Q Foundation Trust item 2.2.46 94AAA Ramsay Centre for Western Civilisation Limited item 2.2.55 94AC RAS Foundation Limited item 13.2.27 94A Receipts for gifts Subdivision 30 ‑ CA 94B Reconciliation Australia Limited item 4.2.19 95 Religious instruction/education section 30 ‑ 25 95A Research Australia Limited item 3.2.6 96 Research institutions items 1.1.4 and 1.1.5 97 Residential education institutions section 30 ‑ 25 97AAA Rhodes Trust in Australia item 9.2.25 97A Royal Australian and New Zealand College of Obstetricians and Gynaecologists item 1.2.1 97B Royal Australian and New Zealand College of Ophthalmologists item 1.2.22 98 Royal Australian and New Zealand College of Psychiatrists item 1.2.6 98A Royal Australian and New Zealand College of Radiologists item 1.2.4 99 Royal Australian College of General Practitioners item 1.2.7 100 Royal Australasian College of Physicians item 1.2.8 101 Royal Australasian College of Surgeons item 1.2.9 102 Royal College of Nursing, Australia item 1.2.12 103 Royal College of Pathologists of Australasia item 1.2.10 103AA Royal Humane Society of New South Wales Incorporated item 13.2.33 103A Royal Institution of Australia Incorporated item 2.2.37 104 Royal Societies for the Prevention of Cruelty to Animals section 30 ‑ 45 104B RSL Foundation item 5.2.11 105 Rural school hostel buildings item 2.1.11 106 Samuel Griffith Society Inc. item 3.2.16 107 School building funds item 2.1.10 108 Schools section 30 ‑ 25 109 Scouts items 10.2.4 and 10.2.5 110A Sir Earl Page Memorial Trust item 3.2.5 111 Sir Robert Menzies Memorial Trust Foundation Limited item 11.2.5 111AA Skip Foundation Ltd item 13.2.47 111AB Smile Like Drake Foundation Limited item 2.2.45 111ABA Social Enterprise Australia Ltd item 7.2.7 111AC Social Traders Ltd item 13.2.5 111A Social Ventures Australia Limited item 13.2.16 111C Spirit of Australia Foundation item 2.2.36 112 Sports and recreation section 30 ‑ 90 112AA Spreading deductions over income years Subdivision 30 ‑ DB 112AB St Patrick’s Cathedral Melbourne Restoration Fund item 13.2.36 112AFA SU Australia Ministries Limited item 2.2.53 112AG Superannuation Consumers’ Centre Ltd item 2.2.50 112A Susan McKinnon Charitable Foundation Ltd item 13.2.45 112B Sydney Chevra Kadisha item 12.2.5 113 Tasmanian Conservation Trust Incorporated item 6.2.11 113A Tasmanian Leaders Inc. item 2.2.60 114 Taxation incentives for the Arts scheme items 4 and 5 of the table in section 30 ‑ 15 114A Teach for Australia item 2.2.41 115 Technical and further education institution item 2.1.7 116 Tertiary education/TAFE section 30 ‑ 25 116AA Toy Libraries Australia Inc. item 13.2.26 116AB Transparency International Australia item 13.2.39 116A Trust for Nature (Victoria) item 6.2.6 117 Trusts—ancillary item 2 of the table in section 30 ‑ 15 118 Trusts—philanthropic section 30 ‑ 95 118A United Israel Appeal Refugee Relief Fund Limited item 9.2.6 118B United States Studies Centre item 3.2.13 118C United Way Australia item 4.2.5 119 Universities – general section 30 ‑ 25 120 Universities – research section 30 ‑ 40 120A Valuations by Commissioner section 30 ‑ 212 121 Valuers section 30 ‑ 210 121A Victorian Crime Stoppers Program item 4.2.29 121B Victorian Pride Centre Ltd item 4.2.44 121C Virtual War Memorial Limited item 5.2.36 122 Visy Cares item 11.2.9 123 War Memorials section 30 ‑ 50 124 Welfare and rights section 30 ‑ 45 125 Winston Churchill Memorial Trust item 11.2.7 126 WorldSkills Australia item 7.2.3 127 World Wide Fund for Nature Australia item 6.2.22 128 Young Endeavour Youth Scheme Public Fund item 13.2.3 129 Youthsafe item 4.2.50

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5)) | Amended by No 147 of 1997, effective s 4 and Sch 2 (items 2–7): 14 Oct 1997 (s 2(1)) Sch 6 (items 10–13): 1 July 1997 (s 2(3)) Sch 14 (items 43–60): 1 July 1997 (s 2(7)) Sch 15 (items 7–13): 1 July 1997 (s 2(9)) | Amended by No 41 of 1998, effective s 4, Sch 3 (items 4–7), Sch 4 (items 1–3, 5): 4 June 1998 (s 2(1)) | Amended by No 93 of 1999, effective Schedule 4 (item 24): 16 Apr 1998 Remainder: Royal Assent | Amended by No 94 of 1999, effective 16 July 1999 (s 2(1)–(3)) | Amended by No 179 of 1999, effective Sch 7, Sch 8, Sch 16 (items 18, 19, 37) and Sch 18: 22 Dec 1999 (s 2(1), (7)(d), (e)) Sch 11 (items 80–105) and Sch 18 (items 4, 5, 17, 21, 32): 1 July 2000 (s 2(9)(b), (14)) | Amended by No 58 of 2000, effective s 4, Sch 2 (items 2–4(2)), Sch 5, Sch 6 (items 1–13, 17, 18, 20–32, 34), Sch 9 and Sch 10 (items 12–17(3)–(6), 31–38(3)–(7)): 31 May 2000 (s 2(1)) Sch 4: 17 Dec 1999 (s 2(8)) Sch 6 (items 14–16): never commenced (s 2(10)) Sch 6 (item 19): 16 July 1999 (s 2(11)) Sch 8 (item 19): 1 July 1998 (s 2(13)) | Amended by No 66 of 2000, effective Sch 2 (items 3, 4): 7 Dec 1998 (s 2(3)) Sch 3–5: 22 June 2000 (s 2(1)) | Amended by No 173 of 2000, effective s 4, Sch 1, Sch 3 (items 1–15, 17), Sch 4 (items 6–45, 47–49, 51–59, 65(1), (3)) and Sch 6: 21 Dec 2000 (s 2(1)) Sch 4 (items 46, 50): 1 July 1998 (s 2(3)) Sch 5: 31 May 2000 (s 2(4)) | Amended by No 167 of 2001, effective Sch 4 (items 8–10) and Sch 7 and 8: 1 Oct 2001 (s 2(1)) | Amended by No 168 of 2001, effective Schedule 2: 1 July 2000 Remainder: Royal Assent | Amended by No 57 of 2002, effective Sch 2: 1 July 2002 (s 2(1) item 3) Sch 4 (items 3, 4): 1 July 2000 (s 2(1) item 5) Sch 4 (items 5–8), Sch 7, Sch 9 (items 9, 11, 12, 15–20, 22–40, 45), Sch 11 (items 2–5), Sch 12 (items 16–18, 20, 25, 26): 3 July 2002 (s 2(1) items 6, 7, 9, 11, 13, 15, 16, 18, 28, 30, 33) Sch 9 (items 10, 13, 14, 21) and Sch 12 (items 23, 24): 1 July 1997 (s 2(1) items 10, 12, 14, 32) Sch 12 (item 19): 30 June 1998 (s 2(1) item 29) Sch 12 (items 21, 22): 22 June 1998 (s 2(1) item 31) Sch 12 (items 27, 28): 16 Apr 1998 (s 2(1) item 34) Sch 12 (item 29): 19 Sept 1997 (s 2(1) item 35) | Amended by No 67 of 2003, effective Schedule 10 (items 13–16): 14 Oct 2003 ( see s. 2(1)) | Amended by No 101 of 2003, effective s. 4, Schedule 1 (items 2–20, 22), Schedule 2 (items 1–12), Schedule 3 (items 2–6) and Schedule 6 (items 16, 22–25, 27, 28, 30): Royal Assent s. 5: 11 Oct 2002 Sch 6 (items 17–19): 1 July 1997 (s 2(1) items 17, 18) Sch 6 (items 20, 21): 21 Dec 2000 (s 2(1) items 19, 20) Sch 6 (item 26): 10 Dec 1999 (s 2(1) item 22) Sch 6 (item 29): 30 June 2000 (s 2(1) item 25) | Amended by No 83 of 2004, effective s 4, Sch 1 (items 116–124), Sch 2 (items 1, 2, 5–8, 10–18, 20–33, 36–50, 52–64, 67–74), Sch 3 (items 4–7), Sch 5 (items 1, 2), Sch 6, Sch 8 (items 9–11), Sch 10 (items 43, 44) and Sch 12: 25 June 2004 (s 2(1) items 1, 12–14, 16, 17, 20, 27, 29, 30) Sch 1 (items 2–79): 30 June 2000 (s 2(1) item 2) Sch 1 (items 85–94): 30 June 2001 (s 2(1) items 3–5) Sch 1 (items 95–99): 24 Oct 2002 (s 2(1) item 6) Sch 1 (item 100): 19 Dec 2002 (s 2(1) item 7) Sch 1 (items 101–104) and Sch 10 (items 23–29, 30–42): 30 June 2003 (s 2(1) items 8, 9, 24–26) Sch 1 (items 105, 106): 17 Dec 2003 (s 2(1) item 10) Sch 10 (items 3–22): 29 June 2002 (s 2(1) item 23) | Amended by No 95 of 2004, effective s. 4, Schedules 2, 3, 5 and 11: Royal Assent Schedule 7 (items 1–10, 13): 1 July 2004 Schedule 10 (items 28–39, 44, 45): 1 July 2005 | Amended by No 101 of 2004, effective s. 4, Schedule 1 (items 2–4), Schedule 9, Schedule 10 (items 7–37) and Schedule 11 (items 144–146): Royal Assent Sch 2 and Sch 7 (items 1–8): 30 June 2003 (s 2(1) items 3, 8) Sch 3: 1 July 2003 (s 2(1) item 4) Sch 11 (item 35): 30 June 2000 (s 2(1) item 13) Sch 11 (items 52–59, 88, 89): 1 July 2000 (s 2(1) item 14) Sch 11 (items 141–143): 1 July 2001 (s 2(1) item 16) | Amended by No 23 of 2005, effective s. 4, Schedule 1 (items 2–8, 11, 13–19, 21–24, 26, 27, 29–32), Schedule 2 (items 1–11, 14), Schedule 3 (items 1–13, 75–102, 111(1)–(3)), Schedules 4–6, 8, 10 and Schedule 12 (items 2–6, 11(1)): Royal Assent Schedule 12 (item 1): 1 July 2000 | Amended by No 78 of 2005, effective 29 June 2005 | Amended by No 160 of 2005, effective Schedule 1 (items 1–10, 14(1)) and Schedule 2 (items 1–12): Royal Assent | Amended by No 13 of 2006, effective 29 Mar 2006 | Amended by No 58 of 2006, effective s. 4, Schedules 1, 2, Schedule 3 (items 1–3, 7), Schedule 4, Schedule 5 (items 1–3) and Schedule 7 (items 51–113, 213–216, 257–263): Royal Assent Sch 7 (items 179–188): 1 July 2004 (s 2(1) item 15) Sch 7 (item 189): 5 July 1999 (s 2(1) item 16) Sch 7 (item 190): 30 June 2000 (s 2(1) item 17) Sch 7 (item 191): 24 Oct 2002 (s 2(1) item 18) Sch 7 (item 192): 30 June 2004 (s 2(1) item 19) Sch 7 (item 193): 22 Dec 1999 (s 2(1) item 20) | Amended by No 65 of 2006, effective Schedule 4 (items 1–10, 12): Royal Assent | Amended by No 80 of 2006, effective Schedule 1 (items 2–4), Schedule 2, Schedule 4 (items 1, 5–9, 14, 20, 23–30), Schedule 5, Schedule 6 (items 3–7) and Schedule 11 (items 1, 2, 4–24): Royal Assent Schedule 3 (items 2–5): 30 June 2006 (s 2(1) item 3) | Amended by No 101 of 2006, effective Schedules 3 and 4: 1 Jan 2008 Remainder: Royal Assent | Amended by No 4 of 2007, effective Schedule 1 and Schedule 2 (items 11–16, 26): Royal Assent | Amended by No 78 of 2007, effective Schedule 7 (items 2–14): 1 July 2005 Schedule 8 (items 350–353): 19 Dec 2002 (s 2(1) item 7) Remainder: Royal Assent | Amended by No 143 of 2007, effective Schedule 1 (items 1, 4, 128–194, 222, 223, 225, 226), Schedule 2, Schedule 5 (items 1–16, 48(1)–(3)), Schedule 6 and Schedule 7 (items 18–68): Royal Assent Schedule 5 (items 31–46): 15 Mar 2007 (s 2(1) item 6) | Amended by No 161 of 2007, effective Schedule 1: 25 Sept 2007 ( see s. 2(1)) Remainder: Royal Assent | Amended by No 164 of 2007, effective s. 4, Schedule 1 (items 1–24, 36–67, 71), Schedules 2–6, Schedule 7 (items 1–3, 5–12, 14), Schedule 8 (items 6–13), Schedule 9 and Schedule 10 (items 1, 7–25, 91, 92): Royal Assent Schedule 10 (items 57–88): 1 July 2010 Sch 12 (items 72–87): 27 Sept 2007 (s 2(1) item 9) | Amended by No 38 of 2008, effective Schedule 1, Schedules 3–6, Schedule 7 (items 1–3, 5), Schedule 8 (items 1–11), Schedule 9 (items 2–4), Schedule 10, Schedule 12 and Schedule 13: 24 June 2008 Schedule 8 (items 12–21): 1 July 2012 | Amended by No 155 of 2008, effective Schedule 2 (items 45–47) and Schedule 3 (item 8): 1 Jan 2009 ( see s. 2(1)) | Amended by No 14 of 2009, effective Schedule 1, Schedule 4 (items 11–34, 52) and Schedule 5 (items 7–13): Royal Assent Schedule 5 (items 2, 3, 14): 29 Jan 2009 Schedule 5 (items 5, 6): 1 July 2011 | Amended by No 42 of 2009, effective Schedule 1 (items 17–26), Schedule 2 (items 2–16, 19–39, 41–48), Schedule 4 (items 2–12), Schedule 5 (items 1–12, 15) and Schedule 8 (items 1, 2, 5): Royal Assent Sch 2 (item 1): 21 June 2007 (s 2(1) item 3) Schedule 3: 1 July 2009 Schedule 8 (items 3, 4): 1 July 2011 | Amended by No 47 of 2009, effective Schedule 2 (item 1) and Schedule 4: Royal Assent | Amended by No 19 of 2010, effective Sch 1 (items 1–13, 16–20), Sch 3 (items 11, 12), Sch 4 (items 3–6) and Sch 5 (item 6): 24 Mar 2010 (s 2(1) items 2, 9, 11, 14) Sch 2 (items 1–11): 25 Mar 2010 (s 2(1) item 3) Sch 2 (items 12–26):repealed before commencing (s 2(1) item 4) Sch 3 (items 1, 2): 30 June 2000 (s 2(1) item 5) Sch 3 (items 4–8): 15 Mar 2007 (s 2(1) item 7) Sch 4 (items 1, 2): 4 June 2009 (s 2(1) item 10) Sch 5 (items 2, 3): 25 Feb 2009 (s 2(1) item 12) Sch 5 (items 4, 5): 1 July 2011 (s 2(1) item 13) | Amended by No 75 of 2010, effective Sch 1 (items 34, 35) and Sch 6 (items 7–10): 29 June 2010 (s 2(1) items 2, 9) Sch 2 (item 26): 1 July 2010 (s 2(1) item 4) Sch 2 (item 27): never commenced (s 2(1) item 5) Sch 3, Sch 4 and Sch 5 (items 1, 7–9): 28 June 2010 (s 2(1) items 6, 7) Sch 5 (items 10, 11): 1 Jan 2018 (s 2(1) item 8) | Amended by No 136 of 2010, effective s. 4, Schedule 2, Schedule 3 (items 95, 135–149), Schedule 4, Schedule 6 (items 2–4, 6, 7) and Schedule 7 (items 1, 2, 4): Royal Assent Sch 3 (items 3–94, 96–130): 26 Mar 2009 (s 2(1) items 3, 5) Sch 3 (item 131): 1 July 2010 (s 2(1) item 6) Sch 6 (items 1, 5): 1 Apr 2010 (s 2(1) items 11, 13) | Amended by No 41 of 2011, effective Schedule 1 (items 1–3): 1 Jan 2011 Schedule 1 (items 4–6) and Schedule 5 (items 25–29, 33, 36–50, 74–78, 80–145, 148–167, 173–175, 383–396, 400, 414–418): Royal Assent Schedule 5 (items 9, 18–20): 28 June 2011 Schedule 5 (items 51–54): 1 July 2011 | Amended by No 41 of 2011, effective Schedule 1 (items 1–3): 1 Jan 2011 Schedule 1 (items 4–6) and Schedule 5 (items 25–29, 33, 36–50, 74–78, 80–145, 148–167, 173–175, 383–396, 400, 414–418): Royal Assent Schedule 5 (items 9, 18–20): 28 June 2011 Schedule 5 (items 51–54): 1 July 2011 | Amended by No 129 of 2011, effective Sch 1 and Sch 3 (items 3–8): 3 Nov 2011 (s 2(1) items 2, 6) Sch 3 (items 1, 2): 22 Feb 2011 (s 2(1) item 5) Sch 3 (items 9, 10): 1 July 2013 (s 2(1) item 7) Sch 3 (items 11, 12): 1 July 2014 (s 2(1) item 8) Sch 3 (items 13, 14): 1 July 2015 (s 2(1) item 9) | Amended by No 12 of 2012, effective s 4, Sch 2 (items 1–23), Sch 5 and Sch 6 (items 3–6, 11–20, 25, 26, 35–67, 74–83, 94–96, 117–142, 157–178, 183, 200–203, 214–217, 235–240, 248): 21 Mar 2012 (s 2(1) items 1, 3, 5, 6, 10, 14, 18, 19, 27, 31) Sch 6 (item 7): 1 July 2007 (s 2(1) item 7) Sch 6 (item 10): 1 July 2010 (s 2(1) item 9) Sch 6 (items 106–116): 22 Mar 2012 (s 2(1) items 16, 17) Sch 6 (item 143): 22 Jan 2013 (s 2(1) item 20) Sch 6 (items 146–148): never commenced (s 2(1) item 23) Sch 6 (items 179, 181): 3 Oct 2008 (s 2(1) items 28, 30) Sch 6 (item 180): 3 June 2010 (s 2(1) item 29) | Amended by No 184 of 2012, effective Sch 1, 2 and 5: 10 Dec 2012 (s 2) | Amended by No 84 of 2013, effective s 4, Sch 1 (items 2–9, 19–23), Sch 2, Sch 3, Sch 6 and Sch 8 (items 27–32): 28 June 2013 (s 2(1) items 1, 2, 4) | Amended by No 85 of 2013, effective s 4, Sch 1, Sch 2 (items 1–3), Sch 4 (items 1–11) and Sch 7 (items 1, 7–10): 28 June 2013 (s 2(1) items 1–3, 7, 10) Sch 2 (item 6): 1 July 2016 (s 2(1) item 4) Sch 2 (items 7–9): 1 July 2017 (s 2(1) item 5) Sch 4 (items 12, 13): 1 July 2022 (s 2(1) item 8) Sch 4 (items 14, 15): 1 July 2023 (s 2(1) item 9) Sch 8 (items 1–48, 55–64): 26 Mar 2009 (s 2(1) item 11) | Amended by No 96 of 2013, effective Sch 1 (items 23–37): 1 Jan 2014 (s 2(1) item 2) | Amended by No 119 of 2013, effective Sch 1: 30 June 2013 (s 2(1) item 2) Remainder: 29 June 2013(s 2(1) items 1, 3, 4) | Amended by No 120 of 2013, effective Sch 1 (items 44–46): 1 July 2014 (s 2(1) item 4) Sch 3: 29 June 2013 (s 2(1) item 8) | Amended by No 124 of 2013, effective Sch 1 (items 37–45), Sch 5 (items 7, 8(1)), Sch 7, Sch 8, Sch 10 (items 1–11, 13): 29 June 2013 (s 2(1) items 2, 10–12) Sch 2 (items 2–6, 21–42, 48): 11 July 2013 (s 2(1) item 3) Sch 2 (item 66): 11 July 2013 (s 2(1) item 5) Sch 10 (item 14): never commenced (s 2(1) item 13) Sch 11 (items 1–3): 3 Dec 2012 (s 2(1) item 15) Sch 11 (items 5, 6, 9): 28 June 2013 (s 2(1) item 16) Sch 11 (items 28, 32(1), 35–56): 30 June 2013 (s 2(1) items 18, 20, 22) | Amended by No 11 of 2014, effective Sch 3 (items 7, 8): 1 July 2019 (s 2(1) item 6) Sch 4 (items 1–7): 18 Mar 2014 (s 2(1) item 7) Sch 4 (items 8, 9): 17 Dec 2018 (s 2(1) item 8) | Amended by No 20 of 2015, effective Sch 1 (items 1–3, 6): 20 Mar 2015 (s 2(1) item 2) Sch 4: 19 Mar 2015 (s 2(1) item 3) | Amended by No 177 of 2015, effective 11 Dec 2015 (s 2(1) item 1) | Amended by No 14 of 2017, effective 1 Apr 2017 (s 2(1) item 1) | Amended by No 15 of 2017, effective Sch 1 (item 1): 1 Mar 2017 (s 2(1) item 2) Sch 2 and Sch 4 (items 26–69, 71–83): 1 Apr 2017 (s 2(1) items 3, 8, 10) Sch 4 (item 70): 19 Mar 2015 (s 2(1) item 9) | Amended by No 25 of 2017, effective Sch 3 (items 1–11) and Sch 4 (items 3–5): 5 Apr 2017 (s 2(1) items 4, 6) Sch 3 (items 12–14): 1 Sept 2017 (s 2(1) item 5) | Amended by No 118 of 2017, effective Sch 2: 1 Jan 2018 (s 2(1) item 3) | Amended by No 84 of 2018, effective Sch 1 (items 1, 8–13, 15), Sch 2 (items 1–3, 6–10), Sch 3, Sch 4 (items 2–4) and Sch 5: 1 Oct 2018 (s 2(1) item 1) | Amended by No 8 of 2019, effective Sch 3 (items 1, 10), Sch 8 (items 8, 10, 11, 13, 35–46), Sch 9 and 10: 1 Apr 2019 (s 2(1) items 3, 11, 13) Sch 11: 1 July 2019 (s 2(1) item 14) | Amended by No 49 of 2019, effective Sch 3 (item 1) and Sch 4 (items 71–94, 111): 1 July 2019 (s 2(1) items 10, 12) | Amended by No 1 of 2020, effective 14 Feb 2020 (s 2(1) item 1) | Amended by No 61 of 2020, effective Sch 2: 1 July 2020 (s 2(1) item 5) Sch 4 (items 1–17): 20 June 2020 (s 2(1) item 6) | Amended by No 79 of 2020, effective Sch 1, 3 and 5: 1 Oct 2020 (s 2(1) items 2, 4) | Amended by No 118 of 2020, effective Sch 1: 12 Dec 2020 (s 2(1) item 2) Sch 2 (items 1–6): 11 Dec 2021 (s 2(1) item 3) Sch 3: 1 Jan 2021 (s 2(1) item 5) | Amended by No 61 of 2021, effective Sch 3 (items 1–3), Sch 4 and Sch 5: 1 July 2021 (s 2(1) items 4, 6) | Amended by No 127 of 2021, effective Sch 1 and Sch 3 (items 42, 49–63, 65–69, 71, 72): 1 Jan 2022 (s 2(1) items 2, 5) Sch 2 (item 56) and Sch 3 (items 3–5, 33–35): 8 Dec 2021 (s 2(1) items 3, 4) | Amended by No 8 of 2022, effective sch 5 (items 1-4, 8-14): 1 July 2022 (s 2(1) item 4) sch 5 (items 15-19): repealed before commencing (s 2(1) item 5) sch 6 (items 1-22, 24), sch 7, sch 8 (items 33, 34), sch 10: 1 Apr 2022 (s 2(1) items 6-8, 10, 14) | Amended by No 14 of 2022, effective sch 2, 3, 6, sch 8 (items 1-9): 1 Apr 2022 (s 2(1) items 3, 7, 9) | Amended by No 2 of 2023, effective 1 Apr 2023 (s 2(1) item 1) | Amended by No 15 of 2023, effective sch 1 (items 6, 7): 1 July 2023 (s 2(1) item 2) | Amended by No 28 of 2023, effective sch 3: 1 July 2023 (s 2(1) item 3) sch 6: 24 June 2023 (s 2(1) item 7) | Amended by No 40 of 2023, effective sch 2, sch 4 (items 14-16): 1 July 2023 (s 2(1) items 3, 5) sch 3: 1 Jan 2024 (s 2(1) item 4) | Amended by No 52 of 2024, effective sch 3 (items 1 ‑ 5): 29 June 2024 (s 2(1) item 3) sch 4 ‑ 7: 1 July 2024 (s 2(1) item 4) | Amended by No 136 of 2024, effective sch 5, sch 6 (items 12 ‑ 21): 1 Jan 2025 (s 2(1) items 10, 12) | Amended by No 138 of 2024, effective sch 1 (items 2 ‑ 12): 1 Jan 2025 (s 2(1) item 2) sch 5 (items 1 ‑ 13): 11 Dec 2024 (s 2(1) items 6, 7) sch 5 (item 14): never commenced (s 2(1) item 8) | Amended by No 12 of 2026, effective sch 3 (items 4 ‑ 6), sch 5 (items 1 ‑ 28): 1 Apr 2026 (s 2(1) items 4, 6)

s 30-320 — Effect of this Subdivision

This Subdivision is a * Guide. Note: In interpreting an operative provision, a Guide may be considered only for limited purposes: see section 950 ‑ 150.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5)) | Amended by No 16 of 1998, effective s 4, Sch 3–5, Sch 10 (items 1–19) and Sch 11: 16 Apr 1998 (s 2(1))

s 31-1 — What this Division is about

You can deduct an amount if you enter into a conservation covenant over land that you own and you satisfy certain conditions. The amount you can deduct is the difference between the market value of the land just before and after you enter into the covenant. Table of sections Operative provisions 31 ‑ 5 Deduction for entering into conservation covenant 31 ‑ 10 Requirements for fund, authority or institution 31 ‑ 15 Valuations by the Commissioner

Amendment history: Inserted by No 167 of 2001, effective Sch 4 (items 8–10) and Sch 7 and 8: 1 Oct 2001 (s 2(1))

s 31-5 — Deduction for entering into conservation covenant

(1) You can deduct an amount if: (a) you enter into a * conservation covenant over land you own; and (b) the conditions set out in subsection (2) are met. (2) These conditions must be satisfied: (a) the covenant must be perpetual; (b) you must not receive any money, property or other material benefit for entering into the covenant; (c) the * market value of the land must decrease as a result of your entering into the covenant; (d) one or both of these must apply: (i) the change in the market value of the land as a result of entering into the covenant must be more than $5,000; (ii) you must have entered into a contract to acquire the land not more than 12 months before you entered into the covenant; (e) the covenant must have been entered into with: (i) a fund, authority or institution that meets the requirements of section 31 ‑ 10; or (ii) the Commonwealth, a State, a Territory or a * local governing body; or (iii) an authority of the Commonwealth, a State or a Territory. Note: You must seek a valuation of the change in market value from the Commissioner: see section 31 ‑ 15. (3) The amount you can deduct is the difference between the * market value of the land just before you entered the covenant and its decreased market value just after that time, but only to the extent that the decrease is attributable to your entering into the covenant. Note: You can spread the deduction over a 5 year period: see Subdivision 30 ‑ DB. (4) For the purposes of paragraph (2)(a), a covenant is treated as being perpetual even if a Minister of a State or Territory has a power to rescind it. (5) A conservation covenant over land is a covenant that: (a) restricts or prohibits certain activities on the land that could degrade the environmental value of the land; and (b) is permanent and registered on the title to the land (if registration is possible); and (c) is approved in writing by, or is entered into under a program approved in writing by, the * Environment Minister.

Amendment history: Inserted by No 167 of 2001, effective Sch 4 (items 8–10) and Sch 7 and 8: 1 Oct 2001 (s 2(1)) | Amended by No 107 of 2003, effective Sch 6: 1 July 2003 (s 2(1) item 3) Sch 7 (items 6–8): 30 June 2003 (s 2(1) item 5) Sch 7 (item 15): 17 Dec 2003 (s 2(1) item 7) Remainder: 21 Oct 2003 (s 2(1) items 1, 2, 4, 6, 8) | Amended by No 101 of 2004, effective s. 4, Schedule 1 (items 2–4), Schedule 9, Schedule 10 (items 7–37) and Schedule 11 (items 144–146): Royal Assent Sch 2 and Sch 7 (items 1–8): 30 June 2003 (s 2(1) items 3, 8) Sch 3: 1 July 2003 (s 2(1) item 4) Sch 11 (item 35): 30 June 2000 (s 2(1) item 13) Sch 11 (items 52–59, 88, 89): 1 July 2000 (s 2(1) item 14) Sch 11 (items 141–143): 1 July 2001 (s 2(1) item 16) | Amended by No 143 of 2007, effective Schedule 1 (items 1, 4, 128–194, 222, 223, 225, 226), Schedule 2, Schedule 5 (items 1–16, 48(1)–(3)), Schedule 6 and Schedule 7 (items 18–68): Royal Assent Schedule 5 (items 31–46): 15 Mar 2007 (s 2(1) item 6)

s 31-10 — Requirements for fund, authority or institution

(1) The fund, authority or institution: (a) must be covered by an item in any of the tables in Subdivision 30 ‑ B and must meet any conditions set out in the relevant table item; or (b) must be an * ancillary fund established under a will or instrument of trust solely for: (i) the purpose of providing money, property or benefits to a fund, authority or institution mentioned in paragraph (a) and for any purposes set out in the item of the table in Subdivision 30 ‑ B that covers the fund, authority or institution; or (ii) the establishment of such a fund, authority or institution. (2) If the fund, authority or institution is not listed specifically in Subdivision 30 ‑ B, it must also: (a) be in Australia; and (b) meet the requirements of section 30 ‑ 17 (about the endorsement of deductible gift recipients).

Amendment history: Inserted by No 167 of 2001, effective Sch 4 (items 8–10) and Sch 7 and 8: 1 Oct 2001 (s 2(1)) | Amended by No 88 of 2009, effective s. 4, Schedule 3 (items 1, 5–23), Schedule 4 (items 2–5) and Schedule 5 (items 113–204, 237, 238, 258, 282, 319–341, 344): 18 Sept 2009 Schedule 2 (items 4–15, 25–27, 30, 31): 1 Oct 2009 Schedule 2 (item 23): 1 Jan 2010 | Amended by No 147 of 2011, effective s. 4, Schedule 1, Schedule 5 (items 1–9, 16–20), Schedule 6 (items 1, 6) and Schedule 9: Royal Assent Schedule 8 (items 2–9, 37, 38, 41): 1 Jan 2012

s 31-15 — Valuations by the Commissioner

(1) You must seek a valuation of the change in the * market value of the land from the Commissioner for the purposes of this Division. (2) The Commissioner may charge you the amount worked out in accordance with the regulations for making the valuation.

Amendment history: Inserted by No 167 of 2001, effective Sch 4 (items 8–10) and Sch 7 and 8: 1 Oct 2001 (s 2(1))

s 32-1 — What this Division is about

You cannot deduct costs of providing entertainment. Nor can you deduct amounts for property that you use for providing entertainment. But there are exceptions.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5))

s 32-5 — No deduction for entertainment expenses

To the extent that you incur a loss or outgoing in respect of providing * entertainment, you cannot deduct it under section 8 ‑ 1. However, there are exceptions, which are set out in Subdivision 32 ‑ B. Note 1: Under section 8 ‑ 1 you can deduct a loss or outgoing that you incur for the purpose of producing assessable income. Note 2: If you have used your property in providing entertainment, you may not be able to deduct an amount for the property: see section 32 ‑ 15. Note 3: Section 32 ‑ 75 deals with arrangements to avoid the operation of this section.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5))

s 32-10 — Meaning of entertainment

(1) Entertainment means: (a) entertainment by way of food, drink or * recreation; or (b) accommodation or travel to do with providing entertainment by way of food, drink or * recreation. (2) You are taken to provide entertainment even if business discussions or transactions occur. Note: These are some examples of what is entertainment: business lunches social functions. These are some examples of what is not entertainment: meals on business travel overnight theatre attendance by a critic a restaurant meal of a food writer.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5))

s 32-15 — No deduction for property used for providing entertainment

To the extent that you use property in providing * entertainment, your use of the property is taken not to be for the * purpose of producing assessable income if section 32 ‑ 5 would stop you deducting a loss or outgoing if you incurred it in the income year in providing the entertainment. Note: Under some provisions of this Act, in order to deduct an amount for your property, you must have used the property for the purpose of producing assessable income.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5))

s 32-20 — The main exception—fringe benefits

Section 32 ‑ 5 does not stop you deducting a loss or outgoing to the extent that you incur it in respect of providing * entertainment by way of * providing a * fringe benefit. But this exception does not apply to the extent that the taxable value of the * fringe benefit is reduced under section 63A of the Fringe Benefits Tax Assessment Act 1986. Note 1: You may be able to deduct losses or outgoings that are fringe benefits under section 51AEA, 51AEB or 51AEC of the Income Tax Assessment Act 1936 . If you do, then you cannot deduct them under section 8 ‑ 1 (about general deductions) and so this section is not relevant. Note 2: There are other exceptions for a loss or outgoing you incur in providing a benefit that would be a fringe benefit if it were not an exempt benefit: see items 1.6 and 1.7 of the table in section 32 ‑ 30.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5))

s 32-25 — The tables set out the other exceptions

Section 32 ‑ 5 does not stop you deducting a loss or outgoing to the extent that you incur it in respect of providing * entertainment as described in column 2 of an item of a table in this Subdivision. However, if column 3 of that item applies, the exception in column 2 of that item does not.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5))

s 32-30 — Employer expenses

Employer expenses Item Section 32 ‑ 5 does not stop you deducting a loss or outgoing for ... But the exception does not apply if ... 1.1 providing food or drink to your employees in an * in ‑ house dining facility. the food or drink is provided at a party, reception or other social function. 1.2 providing food or drink to individuals (other than your employees) in an * in ‑ house dining facility. (a) you choose (under section 32 ‑ 70) not to include in your assessable income $30 for each meal you provide in the * in ‑ house dining facility in the income year to an individual (other than your employee); or (b) the food or drink is provided at a party, reception or other social function. 1.3 providing food or drink in a * dining facility to your employees who perform most of their duties in connection with: (a) the dining facility; or (b) a facility (of which the dining facility forms a part) for providing accommodation, * recreation or travel. the food or drink is provided at a party, reception or other social function. 1.4 providing food or drink to your employee under an * industrial instrument relating to overtime. 1.5 providing a facility for * recreation on property you occupy, if the facility is mainly operated for your employees to use. the facility is for: (a) accommodation; or (b) dining or drinking (unless it is a food or drink vending machine). 1.6 providing food or drink which would be a * fringe benefit apart from sections 54, 58, 58N, 58S and 58T of the Fringe Benefits Tax Assessment Act 1986 (disregarding section 58P of that Act). 1.7 providing a meal which would be a * fringe benefit apart from sections 58A, 58F, 58L, 58LA and 58M of the Fringe Benefits Tax Assessment Act 1986 (disregarding section 58P of that Act). 1.8 giving your employee an allowance that is included in his or her assessable income. (a) the employee is a * relative of another employee of yours; and (b) you give the allowance to the relative, as your employee, because: (i) he or she provides, or facilitates providing, * entertainment to do with the other employee’s employment; and (ii) you expect the relative to do so. Note 1: In the case of a company, items 1.1, 1.2, 1.3, 1.5 and 1.8 cover directors of the company as if they were employees: see section 32 ‑ 80. Note 2: In the case of a company, items 1.1, 1.2, 1.3 and 1.5 cover directors, employees and property of another company that is a member of the same wholly ‑ owned group: see section 32 ‑ 85. Note 3: Item 1.8 has a special operation for partnerships: see section 32 ‑ 90.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5))

s 32-35 — Seminar expenses

Seminar expenses Item Section 32 ‑ 5 does not stop you deducting a loss or outgoing for ... But the exception does not apply if ... 2.1 providing food, drink, accommodation or travel to an individual (including yourself) that is reasonably incidental to the individual attending a * seminar that * goes for at least 4 hours. (a) the seminar is a * business meeting; or (b) the * seminar’s main purpose is to promote or advertise a * business (or prospective * business) or its goods or services; or (c) the * seminar’s main purpose is to provide * entertainment at, or in connection with, the seminar.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5))

s 32-40 — Entertainment industry expenses

Entertainment industry expenses Item Section 32 ‑ 5 does not stop you deducting a loss or outgoing for ... But the exception does not apply if ... 3.1 providing * entertainment for payment in the ordinary course of a * business that you carry on. 3.2 providing * entertainment in performing your duties to your employer who carries on a * business that includes providing that entertainment for payment.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5))

s 32-45 — Promotion and advertising expenses

Promotion and advertising expenses Item Section 32 ‑ 5 does not stop you deducting a loss or outgoing for ... But the exception does not apply if ... 4.1 providing * entertainment if: (a) you provide it to an individual under a contract to supply him or her with goods or services in the ordinary course of your * business; and (b) you incur the loss or outgoing to promote or advertise to the public your business or its goods or services. 4.2 providing or exhibiting your * business’s goods or services if you incur the loss or outgoing to promote or advertise those goods or services to the public. 4.3 providing * entertainment to promote or advertise to the public a * business or its goods or services. some people have a greater opportunity to get the benefits of the entertainment than ordinary members of the public have.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5))

s 32-50 — Other expenses

Other expenses Item Section 32 ‑ 5 does not stop you deducting a loss or outgoing for ... But the exception does not apply if ... 5.1 buying food or drink to do with overtime that you work, if you receive an allowance under an * industrial instrument to buy the food or drink. 5.2 providing * entertainment free to members of the public who are sick, disabled, poor or otherwise disadvantaged.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5))

s 32-55 — In ‑ house dining facility (employer expenses table items 1.1 and 1.2)

An in ‑ house dining facility is a canteen, dining room or similar facility that: (a) is on property you occupy; and (b) is operated mainly for providing food and drink to your employees; and (c) is not open to the public. Note 1: In the case of a company, this definition also covers directors of the company as if they were employees: see section 32 ‑ 80. Note 2: In the case of a company, this definition also covers directors, employees and property of another company that is a member of the same wholly ‑ owned group: see section 32 ‑ 85.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5))

s 32-60 — Dining facility (employer expenses table item 1.3)

A dining facility is: (a) a canteen, dining room or similar facility; or (b) a cafe, restaurant or similar facility; that is on property you occupy. Note: In the case of a company, this definition also covers property of another company that is a member of the same wholly ‑ owned group: see section 32 ‑ 85.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5))

s 32-65 — Seminars (seminar expenses table item 2.1)

(1) Seminar includes a conference, convention, lecture, meeting (including a meeting for the presentation of awards), speech, “question and answer session”, training session or educational course. (2) In working out whether a * seminar goes for at least 4 hours the following are taken not to affect the seminar’s continuity, nor to form part of it: (a) any part of the seminar that occurs during a meal; (b) any break during the seminar for the purpose of a meal, rest or * recreation. (3) A * seminar is a business meeting if its main purpose is for individuals who are (or will be) associated with the carrying on of a particular * business to give or receive information, or discuss matters, relating to the business. However, the * seminar is not a business meeting if it: (a) is organised by (or on behalf of) an employer solely for either or both of these purposes: (i) training the employer and the employer’s employees (or just those employees) in matters relevant to the employer’s * business (or prospective * business); (ii) enabling the employer and the employer’s employees (or just those employees) to discuss general policy issues relevant to the internal management of the employer’s * business; and (b) is conducted on property that is occupied by a person (other than the employer) whose * business includes organising seminars or making property available for conducting seminars. Note 1: In the case of a company, subsection (3) covers directors of the company as if they were employees: see section 32 ‑ 80. Note 2: In the case of a company, paragraph (3)(b) also covers property of another company that is a member of the same wholly ‑ owned group: see section 32 ‑ 85. Note 3: Subsection (3) has a special operation for partnerships: see section 32 ‑ 90.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5))

s 32-70 — $30 is assessable for each meal provided to non ‑ employee in an in ‑ house dining facility

(1) Your assessable income includes $30 for a meal you provide in an * in ‑ house dining facility in the income year to an individual other than your employee, but only if: (a) you incur a loss or outgoing in respect of providing the meal; and (b) because of item 1.2 of the table in section 32 ‑ 30, section 32 ‑ 5 does not stop you deducting the loss or outgoing under section 8 ‑ 1 (which deals with general deductions); and (c) the loss or outgoing is one that you can deduct under section 8 ‑ 1 for the income year or some other income year. (2) However, you can choose not to include in your assessable income $30 for each meal you provide in the * in ‑ house dining facility in the income year to an individual other than your employee. Note: If you do choose, you cannot rely on item 1.2 of the table in section 32 ‑ 30 as a basis for deducting a loss or outgoing you incur in respect of providing a meal. (3) You must choose by the day you lodge your * income tax return for the income year, or within a further time allowed by the Commissioner.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5))

s 32-75 — Commissioner may treat you as having incurred entertainment expense

If: (a) you incur a loss or outgoing under an * arrangement; and (b) someone provides * entertainment under the arrangement to you or someone else; and (c) section 32 ‑ 5 would have stopped you deducting the loss or outgoing under section 8 ‑ 1 (which deals with general deductions) if you had incurred it in respect of providing that entertainment; this Division applies to you as if you had incurred the loss or outgoing in providing that entertainment, to the extent (if any) that the Commissioner thinks reasonable. Note: This means that section 32 ‑ 5 will prevent you from deducting the loss or outgoing under section 8 ‑ 1 unless an exception applies. Example: A company pays $1,000 to sponsor a football game. Under the same arrangement, the company is given a viewing box at the game. To the extent the Commissioner thinks reasonable, he or she can treat the company as having incurred the $1,000 in providing entertainment.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5))

s 32-80 — Company directors

In the case of a company, these provisions cover directors of the company as if they were the company’s employees: item 1.1 (exception for * in ‑ house dining facilities) of the table in section 32 ‑ 30; item 1.2 (exception for * in ‑ house dining facilities) of the table in section 32 ‑ 30; item 1.3 (exception for * dining facilities) of the table in section 32 ‑ 30; item 1.5 (exception for recreational facilities) of the table in section 32 ‑ 30; item 1.8 (exception for providing your employee with an allowance) of the table in section 32 ‑ 30; section 32 ‑ 55 (which defines in ‑ house dining facility ); subsection 32 ‑ 65(3) (which defines business meeting ).

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5))

s 32-85 — Directors, employees and property of wholly ‑ owned group company

Employees and directors of group company (1) In the case of a company, these provisions cover directors and employees of another company that is a member of the same * wholly ‑ owned group as if they were the company’s own directors and employees: item 1.1 (exception for * in ‑ house dining facilities) of the table in section 32 ‑ 30; item 1.2 (exception for * in ‑ house dining facilities) of the table in section 32 ‑ 30; item 1.3 (exception for * dining facilities) of the table in section 32 ‑ 30; item 1.5 (exception for recreational facilities) of the table in section 32 ‑ 30; section 32 ‑ 55 (which defines in ‑ house dining facility ); subsection 32 ‑ 60(1) (which defines dining facility ); paragraph 32 ‑ 65(3)(b). Property occupied by group company (2) Those provisions also cover property occupied by that other company as if the company occupied that property.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5))

s 32-90 — Partnerships

In the case of a partnership: item 1.8 (exception for providing employee with an allowance) of the table in section 32 ‑ 30; and subsection 32 ‑ 65(3) (which defines business meeting ); apply to a partner in the same way as they apply to an employee of the partnership, but only for the purposes of calculating, in accordance with section 90 of the Income Tax Assessment Act 1936 , the partnership’s net income or partnership loss.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5))

s 34-1 — What this Division is about

This Division is about deductions for the costs of non ‑ compulsory uniforms. Table of sections 34 ‑ 3 What you need to read

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5))

s 34-3 — What you need to read

Employees (1) If you incur expenditure for your non ‑ compulsory uniform, you need to read Subdivision 34 ‑ B (which is about deductions for your non ‑ compulsory uniform), starting at section 34 ‑ 10. Employers (2) If you have people working for you who want to deduct expenditure of that kind, you need to read: Subdivision 34 ‑ C (which is about registering the design of a non ‑ compulsory uniform), starting at section 34 ‑ 25; and Subdivision 34 ‑ D (which is about appeals from Industry Secretary’s decision), starting at section 34 ‑ 40.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5))

s 34-5 — This Division applies to employees and others

(1) This Division applies not only to an individual who is an employee. It also applies to an individual who is not an employee, but who receives, or is entitled to receive, * withholding payments covered by subsection (3). (2) If an individual is not an employee, but is covered by subsection (1), this Division applies to the individual as if: (a) he or she were an employee; and (b) the entity, who pays (or is liable to pay) * withholding payments covered by subsection (3) that result in the individual being in receipt of, or entitled to receive, such payments, were the individual’s employer; and (c) any other individual who receives (or is entitled to receive) * withholding payments covered by subsection (3): (i) that result in that other individual being in receipt of, or entitled to receive, such payments; and (ii) that the entity pays (or is liable to pay) to that other individual; were an employee of the entity. (3) This subsection covers a * withholding payment covered by any of the provisions in Schedule 1 to the Taxation Administration Act 1953 listed in the table. Withholding payments covered Item Provision Subject matter 1 Section 12 ‑ 40 Payment to company director 2 Section 12 ‑ 45 Payment to office holder 3 Section 12 ‑ 50 Return to work payment 4 Subdivision 12 ‑ D Benefit, training and compensation payments

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5)) | Repealed and substituted by No 179 of 1999, effective Sch 7, Sch 8, Sch 16 (items 18, 19, 37) and Sch 18: 22 Dec 1999 (s 2(1), (7)(d), (e)) Sch 11 (items 80–105) and Sch 18 (items 4, 5, 17, 21, 32): 1 July 2000 (s 2(9)(b), (14))

s 34-7 — This Division applies to employers and others

If an entity is not an employer, but pays (or is liable to pay) * withholding payments covered by subsection 34 ‑ 5(3), this Division applies to the entity as if: (a) it were an employer; and (b) an individual to whom the entity pays (or is liable to pay) such withholding payments were the entity’s employee.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5)) | Amended by No 179 of 1999, effective Sch 7, Sch 8, Sch 16 (items 18, 19, 37) and Sch 18: 22 Dec 1999 (s 2(1), (7)(d), (e)) Sch 11 (items 80–105) and Sch 18 (items 4, 5, 17, 21, 32): 1 July 2000 (s 2(9)(b), (14))

s 34-10 — What you can deduct

(1) If you are an employee, you can deduct expenditure you incur in respect of your * non ‑ compulsory * uniform if: (a) you can deduct the expenditure under another provision of this Act; and (b) the * design of the uniform is registered under this Division when you incur the expenditure. Note 1: This Division also applies to individuals who are not employees: see Subdivision 34 ‑ A. Note 2: Employers apply to register designs of uniforms: see Subdivision 34 ‑ C. (2) You cannot deduct the expenditure under this Act if the * design is not registered at the time you incur the expenditure. (3) However, this Division does not stop you deducting expenditure you incur in respect of your * occupation specific clothing or * protective clothing.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5)) | Amended by No 179 of 1999, effective Sch 7, Sch 8, Sch 16 (items 18, 19, 37) and Sch 18: 22 Dec 1999 (s 2(1), (7)(d), (e)) Sch 11 (items 80–105) and Sch 18 (items 4, 5, 17, 21, 32): 1 July 2000 (s 2(9)(b), (14)) | Amended by No 41 of 2005, effective s. 4, Schedule 1 (items 1–11), Schedule 2 (items 1–9, 11), Schedule 3 (items 17–22), Schedule 6 (items 1–3, 5, 12–15, 17–28), Schedule 7, Schedule 10 (items 36–221, 271–273) and Schedule 11 (items 4, 5): Royal Assent Sch 10 (item 247): 28 Dec 2002 (s 2(1) item 9) Sch 10 (items 248, 259, 260): 24 Oct 2002 (s 2(1) items 10, 14, 15) Sch 10 (items 249, 250–257, 263, 264): 29 June 2002 (s 2(1) items 11, 12, 17) Sch 10 (item 258): 30 June 2000 (s 2(1) item 13) Sch 10 (items 261, 262): 1 July 2000 (s 2(1) item 16)

s 34-15 — What is a non ‑ compulsory uniform?

What is a uniform ? (1) A uniform is one or more items of clothing (including accessories) which, when considered as a set, distinctively identify you as a person associated (directly or indirectly) with: (a) your employer; or (b) a group consisting of your employer and one or more of your employer’s * associates. When is a uniform non ‑ compulsory ? (2) Your uniform is non ‑ compulsory unless your employer consistently enforces a policy that requires you and the other employees (except temporary or relief employees) who do the same type of work as you: (a) to wear the uniform when working for your employer; and (b) not to substitute an item of clothing not included in the uniform for an item of clothing included in the uniform when working for your employer; except in special circumstances.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5)) | Amended by No 41 of 2005, effective s. 4, Schedule 1 (items 1–11), Schedule 2 (items 1–9, 11), Schedule 3 (items 17–22), Schedule 6 (items 1–3, 5, 12–15, 17–28), Schedule 7, Schedule 10 (items 36–221, 271–273) and Schedule 11 (items 4, 5): Royal Assent Sch 10 (item 247): 28 Dec 2002 (s 2(1) item 9) Sch 10 (items 248, 259, 260): 24 Oct 2002 (s 2(1) items 10, 14, 15) Sch 10 (items 249, 250–257, 263, 264): 29 June 2002 (s 2(1) items 11, 12, 17) Sch 10 (item 258): 30 June 2000 (s 2(1) item 13) Sch 10 (items 261, 262): 1 July 2000 (s 2(1) item 16)

s 34-20 — What are occupation specific clothing and protective clothing ?

(1) Occupation specific clothing is clothing that distinctively identifies you as belonging to a particular profession, trade, vocation, occupation or calling. To determine this, disregard any feature of the clothing that distinctively identifies you as a person associated (directly or indirectly) with: (a) your employer; or (b) a group consisting of your employer and one or more of your employer’s * associates. Example: Occupation specific clothing includes a nurse’s uniform, a chef’s checked pants and a religious cleric’s ceremonial robes. (2) Protective clothing is clothing of a kind that you mainly use to protect yourself, or someone else, from risk of: (a) death; or (b) * disease (including the contraction, aggravation, acceleration or recurrence of a disease); or (c) injury (including the aggravation, acceleration or recurrence of an injury); or (d) damage to clothing; or (e) damage to an artificial limb or other artificial substitute, or to a medical, surgical or other similar aid or appliance. Example: Protective clothing includes overalls, aprons, goggles, hard hats and safety boots, when worn to protect the wearer. Meaning of disease (3) Disease includes any mental or physical ailment, disorder, defect or morbid condition, whether of sudden onset or gradual development and whether of genetic or other origin.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5))

s 34-25 — Application to register the design

(1) The employer of an employee who has, or will have, a * non ‑ compulsory * uniform can apply to the * Industry Secretary for the * design of the uniform to be registered. Note: This Division also applies to entities that are not employers: see Subdivision 34 ‑ A. Meaning of design of a uniform (2) The design of a * uniform includes features such as its colouring, construction, durability, ornamentation, pattern and shape. Form of application (3) The application must be: (a) in writing; and (b) in a form approved in writing by the * Industry Secretary; and (c) accompanied by such information as the Industry Secretary requires.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5)) | Amended by No 41 of 2005, effective s. 4, Schedule 1 (items 1–11), Schedule 2 (items 1–9, 11), Schedule 3 (items 17–22), Schedule 6 (items 1–3, 5, 12–15, 17–28), Schedule 7, Schedule 10 (items 36–221, 271–273) and Schedule 11 (items 4, 5): Royal Assent Sch 10 (item 247): 28 Dec 2002 (s 2(1) item 9) Sch 10 (items 248, 259, 260): 24 Oct 2002 (s 2(1) items 10, 14, 15) Sch 10 (items 249, 250–257, 263, 264): 29 June 2002 (s 2(1) items 11, 12, 17) Sch 10 (item 258): 30 June 2000 (s 2(1) item 13) Sch 10 (items 261, 262): 1 July 2000 (s 2(1) item 16) | Amended by No 88 of 2009, effective s. 4, Schedule 3 (items 1, 5–23), Schedule 4 (items 2–5) and Schedule 5 (items 113–204, 237, 238, 258, 282, 319–341, 344): 18 Sept 2009 Schedule 2 (items 4–15, 25–27, 30, 31): 1 Oct 2009 Schedule 2 (item 23): 1 Jan 2010

s 34-30 — Industry Secretary’s decision on application

Industry Secretary must decide to grant or refuse application (1) After considering the application, the * Industry Secretary must decide to either grant or refuse the application. Criteria for grant of application (2) The * Industry Secretary must not decide to grant an application unless he or she is satisfied that the design meets the criteria set out in the * approved occupational clothing guidelines. Note: The approved occupational clothing guidelines are created under section 34 ‑ 55. When Industry Secretary taken to have refused application (3) The * Industry Secretary is taken to have refused an application if he or she does not make a decision by the later of the following times (the deadline ): (a) the end of 90 days (the 90 ‑ day period ) after the day the Industry Secretary receives the application; (b) if the Industry Secretary, by written notice given to the applicant within the 90 ‑ day period, requests the applicant to give further information about the application—the end of 90 days after the Industry Secretary receives the further information.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5))

s 34-33 — Written notice of decision

(1) If the * Industry Secretary makes a decision to grant or refuse an application under subsection 34 ‑ 30(1) before the * deadline, the Industry Secretary must give the applicant written notice of the decision. Reasons for refusal (2) If the notice is a notice of a decision to refuse the application, it must also set out the reasons for the refusal. Statements to accompany notice of decision (3) The notice of the decision is to include the statements set out in subsections (4) and (5). (4) There must be a statement to the effect that, subject to the Administrative Review Tribunal Act 2024 , an application may be made to the * ART, by (or on behalf of) any entity whose interests are affected by the decision, for review of the decision. (5) There must also be a statement to the effect that a request may be made under section 268 of that Act by (or on behalf of) such an entity for a statement of reasons. Failure does not affect validity (6) If the * Industry Secretary fails to comply with subsection (4) or (5), that failure does not affect the validity of his or her decision.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5)) | Amended by No 38 of 2024, effective sch 1 (items 31 ‑ 37, 64): 14 Oct 2024 (s 2(1) item 2)

s 34-35 — When uniform becomes registered

If the * Industry Secretary decides to grant the application, the * design of the * uniform becomes registered on: (a) the day the decision is made; or (b) if the applicant requests—such earlier day as the Industry Secretary specifies. Note: When the design becomes registered, an entry for the design is made on the Register of Approved Occupational Clothing. Subdivision 34 ‑ E is about the Register.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5))

s 34-40 — Review of decisions by the Administrative Review Tribunal

Applications may be made to the * ART for review of a decision made by the * Industry Secretary under subsection 34 ‑ 30(1).

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5)) | Amended by No 38 of 2024, effective sch 1 (items 31 ‑ 37, 64): 14 Oct 2024 (s 2(1) item 2)

s 34-45 — Keeping of the Register

(1) The * Industry Secretary must keep the Register of Approved Occupational Clothing, listing the designs that are required to be entered on the Register because of this Division. Register to be open for inspection (2) The * Industry Secretary must arrange for the Register to be available for inspection at any reasonable time by any person on request.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5))

s 34-50 — Changes to the Register

Removal of registration (1) The * Industry Secretary must remove an entry for a * design from the Register of Approved Occupational Clothing if requested to do so by the employer who applied for the design to be registered. Correcting errors and mistakes (2) The * Industry Secretary may correct a clerical error or an obvious mistake in an entry for a design in the Register and, if the Industry Secretary does so, the correction takes effect on the day on which the design to which the entry relates was registered.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5))

s 34-55 — Approved occupational clothing guidelines

(1) The Minister must, by legislative instrument, formulate written guidelines (the approved occupational clothing guidelines ) setting out criteria that * designs of uniforms must meet if the designs are to be registered. Matters to be taken into account in making guidelines (2) In making * approved occupational clothing guidelines, the matters to which the Minister is to have regard include: (a) how distinctively a * uniform’s * design identifies the wearer as a person associated (directly or indirectly) with: (i) the applicant for registering the uniform’s design; or (ii) a group consisting of the applicant and one or more of the applicant’s * associates; and (b) the nature of the * business or activities the applicant carries on.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5)) | Amended by No 58 of 2006, effective s. 4, Schedules 1, 2, Schedule 3 (items 1–3, 7), Schedule 4, Schedule 5 (items 1–3) and Schedule 7 (items 51–113, 213–216, 257–263): Royal Assent Sch 7 (items 179–188): 1 July 2004 (s 2(1) item 15) Sch 7 (item 189): 5 July 1999 (s 2(1) item 16) Sch 7 (item 190): 30 June 2000 (s 2(1) item 17) Sch 7 (item 191): 24 Oct 2002 (s 2(1) item 18) Sch 7 (item 192): 30 June 2004 (s 2(1) item 19) Sch 7 (item 193): 22 Dec 1999 (s 2(1) item 20) | Amended by No 110 of 2014, effective Sch 1 and Sch 2 (items 2–5, 13–23): 17 Oct 2014 (s 2(1) item 2) Sch 3, Sch 4 (items 1, 3) and Sch 5 (items 16–67, 74–76, 84–91, 98–121): 16 Oct 2014 (s 2(1) items 3–5, 7)

s 34-60 — Industry Secretary to give Commissioner information about entries

The * Industry Secretary must give the Commissioner information about entries of * designs on the Register of Approved Occupational Clothing if the Commissioner requests him or her to do so.

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5))

s 34-65 — Delegation of powers by Industry Secretary

The * Industry Secretary may, by writing, delegate any or all of his or her functions and powers under this Division to a person in the * Industry Department: (a) who holds or performs the duties of a * Senior Executive Service office; or (b) whose classification level appears in Group 7 or 8 of Schedule 1 to the Classification Rules under the Public Service Act 1999 ; or (c) who is acting in a position usually occupied by a person with a classification level of the kind mentioned in paragraph (b).

Amendment history: Inserted by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5)) | Repealed and substituted by No 146 of 1999, effective Sch 1 (items 532–534): 5 Dec 1999 (s 2(1), (2)) | Amended by No 88 of 2009, effective s. 4, Schedule 3 (items 1, 5–23), Schedule 4 (items 2–5) and Schedule 5 (items 113–204, 237, 238, 258, 282, 319–341, 344): 18 Sept 2009 Schedule 2 (items 4–15, 25–27, 30, 31): 1 Oct 2009 Schedule 2 (item 23): 1 Jan 2010

s 35-1 — What this Division is about

This Division prevents losses of individuals from non ‑ commercial business activities being offset against other assessable income in the year the loss is incurred. The loss is deferred. It sets out an income requirement and a series of tests to determine whether a business activity is treated as being non ‑ commercial. The deferred losses may be offset in later years against profits from the activity. They may also be offset against other income if the income requirement and one of the other tests are satisfied, or if the Commissioner exercises a discretion. Table of sections Operative provisions 35 ‑ 5 Object 35 ‑ 10 Deferral of deductions from non ‑ commercial business activities 35 ‑ 15 Modification if you have exempt income 35 ‑ 20 Modification if you become bankrupt 35 ‑ 25 Application of Division to certain partnerships 35 ‑ 30 Assessable income test 35 ‑ 35 Profits test 35 ‑ 40 Real property test 35 ‑ 45 Other assets test 35 ‑ 50 Apportionment 35 ‑ 55 Commissioner’s discretion

Amendment history: Inserted by No 90 of 2000, effective 30 June 2000 | Amended by No 133 of 2009, effective Schedule 1 (items 1, 21–76, 86, 87): 14 Dec 2009 Schedule 2 (items 1–13, 15) and Schedule 3 (items 28–40, 44, 45): Royal Assent

s 35-5 — Object

(1) The object of this Division is to improve the integrity of the taxation system by: (a) preventing losses from non ‑ commercial activities that are carried on as * businesses by individuals (alone or in partnership) being offset against other assessable income; and (b) preventing pre ‑ business capital expenditure and post ‑ business capital expenditure by individuals (alone or in partnership) in relation to non ‑ commercial activities being deductible under section 40 ‑ 880 (business related costs); unless certain exceptions apply. (2) This Division is not intended to apply to activities that do not constitute carrying on a * business (for example, the receipt of income from passive investments).

Amendment history: Inserted by No 90 of 2000, effective 30 June 2000 | Repealed and substituted by No 32 of 2006, effective 6 Apr 2006 | Amended by No 70 of 2015, effective Sch 1 (items 65–108, 188–192, 195–205): 1 July 2015 (s 2(1) items 3, 4, 6) Sch 2 (items 17, 24–29, 34–39), Sch 6 (items 13–30, 32–38) and Sch 7 (items 1, 5–11): 25 June 2015 (s 2(1) items 7, 11, 13, 20) Sch 4 (items 1, 2) and Sch 5 (item 1): 26 June 2015 (s 2(1) items 7A, 8) Sch 4 (items 3, 4): 1 July 2025 (s 2(1) item 7B) Sch 6 (item 31): 29 June 2013 (s 2(1) item 12) The commencement date for amendments made by the Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 Sch 4 (items 1, 2) was retrospectively changed from 25 June 2015 to 26 June 2015

s 35-10 — Deferral of deductions from non ‑ commercial business activities

(1) The rule in subsection (2) applies for an income year to each * business activity you carried on in that year if you are an individual, either alone or in partnership (whether or not some other entity is a member of the partnership), unless: (a) you satisfy subsection (2E) for that year, and one of the tests set out in any of the following provisions is satisfied for the business activity for that year: (i) section 35 ‑ 30 (assessable income test); (ii) section 35 ‑ 35 (profits test); (iii) section 35 ‑ 40 (real property test); (iv) section 35 ‑ 45 (other assets test); or (b) the Commissioner has exercised the discretion set out in section 35 ‑ 55 for the business activity for that year; or (c) the exception in subsection (4) applies for that year. Note: This section covers individuals carrying on a business activity as partners, but not individuals merely in receipt of income jointly. Compare the definition of partnership in subsection 995 ‑ 1(1). Rules (2) If the amounts attributable to the * business activity for that income year that you could otherwise deduct under this Act for that year exceed your assessable income (if any) from the business activity for that year, or your share of it, this Act applies to you as if the excess: (a) were not incurred in that income year; and (b) were an amount attributable to the activity that you can deduct from assessable income from the activity for the next income year in which the activity is carried on. Note 1: There are modifications of this rule if you have exempt income (see section 35 ‑ 15) or you become bankrupt (see section 35 ‑ 20). Note 2: This rule does not apply if your excess is solely due to deductions under Division 41 (see section 35 ‑ 10 of the Income Tax (Transitional Provisions) Act 1997 ). Example: Jennifer has a salaried job, and she also carries on a business activity consisting of selling lingerie. Jennifer starts that activity on 1 July 2002, and for the 2002 ‑ 03 income year, the activity produces assessable income of $8,000 and deductions of $10,000. The activity does not pass any of the tests and the discretion is not exercised so the $2,000 excess is carried over to the next income year in which the activity is carried on. For the 2003 ‑ 04 income year, the activity produces assessable income of $9,000 and deductions of $10,000 (excluding the $2,000 excess from 2002 ‑ 03). Again, no tests passed and no exercise of discretion. $3,000 is carried over to the next income year (comprising the $1,000 excess for the current year, plus the previous year’s $2,000 excess) when the activity is carried on. (2A) You cannot deduct an amount under section 40 ‑ 880 (business related costs) for expenditure in relation to a * business activity you used to carry on if you are an individual, either alone or in partnership (whether or not some other entity is a member of the partnership) unless: (a) you satisfied subsection (2E), and one of the tests set out in any of the following provisions was satisfied for the business activity: (i) section 35 ‑ 30 (assessable income test); (ii) section 35 ‑ 35 (profits test); (iii) section 35 ‑ 40 (real property test); (iv) section 35 ‑ 45 (other assets test); or (b) the Commissioner has exercised the discretion set out in section 35 ‑ 55 for the business activity; or (c) the exception in subsection (4) applied; for the income year in which the business activity ceased to be carried on or an earlier income year. (2B) If you are an individual, either alone or in partnership (whether or not some other entity is a member of the partnership), you cannot deduct an amount under section 40 ‑ 880 (business related costs) for expenditure in relation to a * business activity: (a) you propose to carry on; or (b) another entity proposes to carry on if the other entity is not an individual, either alone or in partnership; for an income year before the one in which the business activity starts to be carried on. (2C) This section applies to an amount that you could have deducted, apart from paragraph (2B)(a), as if it were an amount attributable to the * business activity that you can deduct from assessable income from the activity for the income year in which the business activity starts to be carried on. (2D) You can deduct expenditure covered by paragraph (2B)(b) for the income year in which the * business activity starts to be carried on. Income requirement (2E) You satisfy this subsection for an income year if the sum of the following is less than $250,000: (a) your taxable income for that year, disregarding your * assessable FHSS released amount for that year; (b) your * reportable fringe benefits total for that year; (c) your * reportable superannuation contributions for that year; (d) your * total net investment losses for that year. For the purposes of paragraph (a), when working out your taxable income, disregard any excess mentioned in subsection (2) for any * business activity for that year that you could otherwise deduct under this Act for that year. Grouping business activities (3) In applying this Division, you may group together * business activities of a similar kind. Exceptions (4) The rule in subsection (2), (2A) or (2B) does not apply to a * business activity for an income year if: (a) the activity is a * primary production business, or a * professional arts business; and (b) your assessable income for that year (except any * net capital gain) from other sources that do not relate to that activity is less than $40,000. (5) A professional arts business is a * business you carry on as: (a) the author of a literary, dramatic, musical or artistic work; or Note: The expression “author” is a technical term from copyright law. In general, the “author” of a musical work is its composer and the “author” of an artistic work is the artist, sculptor or photographer who created it. (b) a * performing artist; or (c) a * production associate.

Amendment history: Inserted by No 90 of 2000, effective 30 June 2000 | Amended by No 32 of 2006, effective 6 Apr 2006 | Amended by No 133 of 2009, effective Schedule 1 (items 1, 21–76, 86, 87): 14 Dec 2009 Schedule 2 (items 1–13, 15) and Schedule 3 (items 28–40, 44, 45): Royal Assent | Amended by No 70 of 2015, effective Sch 1 (items 65–108, 188–192, 195–205): 1 July 2015 (s 2(1) items 3, 4, 6) Sch 2 (items 17, 24–29, 34–39), Sch 6 (items 13–30, 32–38) and Sch 7 (items 1, 5–11): 25 June 2015 (s 2(1) items 7, 11, 13, 20) Sch 4 (items 1, 2) and Sch 5 (item 1): 26 June 2015 (s 2(1) items 7A, 8) Sch 4 (items 3, 4): 1 July 2025 (s 2(1) item 7B) Sch 6 (item 31): 29 June 2013 (s 2(1) item 12) The commencement date for amendments made by the Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 Sch 4 (items 1, 2) was retrospectively changed from 25 June 2015 to 26 June 2015 | Amended by No 132 of 2017, effective Sch 1 (items 6–12, 21, 27–31): 1 July 2018 (s 2(1) item 2) Sch 2 (items 1–5, 7): 1 Jan 2018 (s 2(1) item 3)

s 35-15 — Modification if you have exempt income

(1) The rule in subsection 35 ‑ 10(2) may be modified for an income year if you * derived * exempt income in that year. (2) Any amount to which paragraph 35 ‑ 10(2)(b) would otherwise apply for an income year for you is reduced by your * net exempt income for that year (after * utilising the net exempt income under section 36 ‑ 10 or 36 ‑ 15 (about tax losses)). This reduction is made before you apply the paragraph 35 ‑ 10(2)(b) amount against assessable income from the * business activity.

Amendment history: Inserted by No 90 of 2000, effective 30 June 2000 | Amended by No 32 of 2006, effective 6 Apr 2006 | Amended by No 88 of 2013, effective s 4, Sch 1 (items 1–18), Sch 3 and Sch 7 (items 200–210, 236–242): 28 June 2013 (s 2(1) items 1, 2, 5, 21, 26) Sch 1 (items 33, 34): 1 July 2013 (s 2(1) item 3) Sch 5 (items 1–5, 7–9) and Sch 6 (items 3–41, 50–65): 29 June 2013 (s 2(1) items 8, 9, 14) Sch 7 (items 1–4): 1 July 2012 (s 2(1) item 15)

s 35-20 — Modification if you become bankrupt

(1) The rule in subsection 35 ‑ 10(2) or (2A) is modified as set out in subsection (3) for an income year if in that year (the current year ) you become bankrupt or are released from a debt by the operation of an Act relating to bankruptcy. (2) The rule is also modified as set out in subsection (3) if: (a) you became bankrupt before the current year; and (b) the bankruptcy is annulled in the current year under section 74 of the Bankruptcy Act 1966 because your creditors have accepted a proposal for a composition or scheme of arrangement; and (c) under the composition or scheme of arrangement, you have been, will be or may be released from some or all of the debts from which you would have been released if you had instead been discharged from the bankruptcy. (3) This Act applies to you as if any amount that: (a) paragraph 35 ‑ 10(2)(b) had applied to for an income year before the current year for you; and (b) you have not yet deducted; were not an amount attributable to the * business activity that you can deduct for the current year or a later income year.

Amendment history: Inserted by No 90 of 2000, effective 30 June 2000 | Amended by No 32 of 2006, effective 6 Apr 2006

s 35-25 — Application of Division to certain partnerships

For the purpose of applying the tests in sections 35 ‑ 30, 35 ‑ 40 and 35 ‑ 45 where you carry on a * business activity in an income year as a partner, ignore: (a) any part of the assessable income from the business activity for the year that is attributable to the interest of a partner that is not an individual in the partnership net income or partnership loss for the year; and (b) any part of the assessable income from the business activity for the year that is * derived from the activity by another partner otherwise than as a member of the partnership; and (c) any part of the * reduced cost bases or other values of assets of the partnership used in carrying on the activity in that year that is attributable to the interest of a partner that is not an individual in those assets; and (d) any part of the reduced cost bases or other values of assets owned or leased by another partner that are not partnership assets and used in carrying on the activity in that year.

Amendment history: Inserted by No 90 of 2000, effective 30 June 2000 | Amended by No 58 of 2006, effective s. 4, Schedules 1, 2, Schedule 3 (items 1–3, 7), Schedule 4, Schedule 5 (items 1–3) and Schedule 7 (items 51–113, 213–216, 257–263): Royal Assent Sch 7 (items 179–188): 1 July 2004 (s 2(1) item 15) Sch 7 (item 189): 5 July 1999 (s 2(1) item 16) Sch 7 (item 190): 30 June 2000 (s 2(1) item 17) Sch 7 (item 191): 24 Oct 2002 (s 2(1) item 18) Sch 7 (item 192): 30 June 2004 (s 2(1) item 19) Sch 7 (item 193): 22 Dec 1999 (s 2(1) item 20)

s 35-30 — Assessable income test

The rules in section 35 ‑ 10 do not apply to a * business activity for an income year if: (a) the amount of assessable income from the business activity for the year; or (b) you started to carry on the business activity, or stopped carrying it on, during the year—a reasonable estimate of what would have been the amount of that assessable income if you had carried on that activity throughout the year; is at least $20,000.

Amendment history: Inserted by No 90 of 2000, effective 30 June 2000 | Amended by No 32 of 2006, effective 6 Apr 2006

s 35-35 — Profits test

(1) The rules in section 35 ‑ 10 do not apply to a * business activity (except an activity carried on by one or more individuals as partners, whether or not some other entity is a member of the partnership) for an income year (the current year ) if, for each of at least 3 of the past 5 income years (including the current year) the sum of the deductions attributable to that activity for that year (apart from the operation of subsections 35 ‑ 10(2) and (2C)) is less than the assessable income from the activity for that year. (2) For a * business activity you carried on with one or more others as partners, the rules in section 35 ‑ 10 do not apply to you for the current year if, for each of at least 3 of the past 5 income years (including the current year) the sum of your deductions (including your share of the partnership deductions) attributable to that activity for that year (apart from the operation of subsections 35 ‑ 10(2) and (2C)) is less than your assessable income (including your share of the partnership’s assessable income) from the activity for that year.

Amendment history: Inserted by No 90 of 2000, effective 30 June 2000 | Amended by No 32 of 2006, effective 6 Apr 2006

s 35-40 — Real property test

(1) The rules in section 35 ‑ 10 do not apply to a * business activity for an income year if the total * reduced cost bases of real property or interests in real property used on a continuing basis in carrying on the activity in that year is at least $500,000. (2) You may use the * market value of the real property or interest if that value is more than its * reduced cost base. (3) The * reduced cost base or * market value is worked out: (a) as at the end of the income year; or (b) if you stopped carrying on the * business activity during the year: (i) as at the time you stopped; or (ii) if you disposed of the asset before that time in the course of stopping carrying on the activity—as at the time you disposed of it. (4) However, these assets are not counted for this test: (a) a * dwelling, and any adjacent land used in association with the dwelling, that is used mainly for private purposes; (b) fixtures owned by you as a tenant.

Amendment history: Inserted by No 90 of 2000, effective 30 June 2000 | Amended by No 32 of 2006, effective 6 Apr 2006 | Amended by No 58 of 2006, effective s. 4, Schedules 1, 2, Schedule 3 (items 1–3, 7), Schedule 4, Schedule 5 (items 1–3) and Schedule 7 (items 51–113, 213–216, 257–263): Royal Assent Sch 7 (items 179–188): 1 July 2004 (s 2(1) item 15) Sch 7 (item 189): 5 July 1999 (s 2(1) item 16) Sch 7 (item 190): 30 June 2000 (s 2(1) item 17) Sch 7 (item 191): 24 Oct 2002 (s 2(1) item 18) Sch 7 (item 192): 30 June 2004 (s 2(1) item 19) Sch 7 (item 193): 22 Dec 1999 (s 2(1) item 20)

s 35-45 — Other assets test

(1) The rules in section 35 ‑ 10 do not apply to a * business activity for an income year if the total values of assets that are counted for this test (see subsections (2) and (4)) and that are used on a continuing basis in carrying on the activity in that year is at least $100,000. (2) The assets counted for this test, and their values for this test, are set out in this table: Assets counted for this test and their values Item Asset Value 1 An asset whose decline in value you can deduct under Division 40 The asset’s * written down value 2 An item of * trading stock Its value under subsection 70 ‑ 45(1) 3 An asset that you lease from another entity The sum of the amounts of the future lease payments for the asset to which you are irrevocably committed, less an appropriate amount to reflect any interest component for those lease payments 4 Trade marks, patents, copyrights and similar rights Their * reduced cost base (3) The value of such an asset is worked out: (a) as at the end of the income year; or (b) if you stopped carrying on the * business activity during the year: (i) as at the time you stopped; or (ii) if you disposed of the asset before that time in the course of stopping carrying on the activity—as at the time you disposed of it. (4) However, these assets are not counted for this test: (a) assets that are real property or interests in real property that are taken into account for that year under section 35 ‑ 40; (b) * cars, motor cycles and similar vehicles.

Amendment history: Inserted by No 90 of 2000, effective 30 June 2000 | Amended by No 77 of 2001, effective Sch 2 (items 149–476, 488): 30 June 2001 (s 2(1)) | Amended by No 32 of 2006, effective 6 Apr 2006 | Amended by No 31 of 2014, effective Sch 4 (item 99): 24 June 2014 (s 2(1) item 9)

s 35-50 — Apportionment

If an asset that is being taken into account under section 35 ‑ 40 or 35 ‑ 45 is used during an income year partly in carrying on the relevant * business activity and partly for other purposes, only that part of its * reduced cost base, * market value or other value that is attributable to its use in carrying on the business activity in that year is taken into account for that section.

Amendment history: Inserted by No 90 of 2000, effective 30 June 2000 | Amended by No 58 of 2006, effective s. 4, Schedules 1, 2, Schedule 3 (items 1–3, 7), Schedule 4, Schedule 5 (items 1–3) and Schedule 7 (items 51–113, 213–216, 257–263): Royal Assent Sch 7 (items 179–188): 1 July 2004 (s 2(1) item 15) Sch 7 (item 189): 5 July 1999 (s 2(1) item 16) Sch 7 (item 190): 30 June 2000 (s 2(1) item 17) Sch 7 (item 191): 24 Oct 2002 (s 2(1) item 18) Sch 7 (item 192): 30 June 2004 (s 2(1) item 19) Sch 7 (item 193): 22 Dec 1999 (s 2(1) item 20)

s 35-55 — Commissioner’s discretion

(1) The Commissioner may, on application, decide that the rule in subsection 35 ‑ 10(2) does not apply to a * business activity for one or more income years (the excluded years ) if the Commissioner is satisfied that it would be unreasonable to apply that rule because: (a) the business activity was or will be affected in the excluded years by special circumstances outside the control of the operators of the business activity, including drought, flood, bushfire or some other natural disaster; or Note: This paragraph is intended to provide for a case where a business activity would have satisfied one of the tests if it were not for the special circumstances. (b) for an applicant who carries on the business activity who satisfies subsection 35 ‑ 10(2E) (income requirement) for the most recent income year ending before the application is made—the business activity has started to be carried on and, for the excluded years: (i) because of its nature, it has not satisfied, or will not satisfy, one of the tests set out in section 35 ‑ 30, 35 ‑ 35, 35 ‑ 40 or 35 ‑ 45; and (ii) there is an objective expectation, based on evidence from independent sources (where available) that, within a period that is commercially viable for the industry concerned, the activity will either meet one of those tests or will produce assessable income for an income year greater than the deductions attributable to it for that year (apart from the operation of subsections 35 ‑ 10(2) and (2C)); or (c) for an applicant who carries on the business activity who does not satisfy subsection 35 ‑ 10(2E) (income requirement) for the most recent income year ending before the application is made—the business activity has started to be carried on and, for the excluded years: (i) because of its nature, it has not produced, or will not produce, assessable income greater than the deductions attributable to it; and (ii) there is an objective expectation, based on evidence from independent sources (where available) that, within a period that is commercially viable for the industry concerned, the activity will produce assessable income for an income year greater than the deductions attributable to it for that year (apart from the operation of subsections 35 ‑ 10(2) and (2C)). Note: Paragraphs (b) and (c) are intended to cover a business activity that has a lead time between the commencement of the activity and the production of any assessable income. For example, an activity involving the planting of hardwood trees for harvest, where many years would pass before the activity could reasonably be expected to produce income. (2) The Commissioner may, on application, decide that the rule in subsection 35 ‑ 10(2B) does not apply to a * business activity for an income year if the Commissioner is satisfied that it would be unreasonable to apply that rule because special circumstances of the kind referred to in paragraph (1)(a) of this section prevented the activity from starting. Note: This subsection is intended to provide for a case where a business activity would have begun to be carried on and satisfied one of the tests if it were not for the special circumstances. (3) An application for a decision by the Commissioner under this section must be made in the * approved form.

Amendment history: Inserted by No 90 of 2000, effective 30 June 2000 | Amended by No 26 of 2002, effective 4 Apr 2002 | Amended by No 32 of 2006, effective 6 Apr 2006 | Amended by No 133 of 2009, effective Schedule 1 (items 1, 21–76, 86, 87): 14 Dec 2009 Schedule 2 (items 1–13, 15) and Schedule 3 (items 28–40, 44, 45): Royal Assent

s 36-1 — What this Division is about

If you have more deductions for an income year than you have income, the difference is a tax loss . Note: You may be able to utilise the tax loss in that or a later income year.

Amendment history: Amended by No 88 of 2013, effective s 4, Sch 1 (items 1–18), Sch 3 and Sch 7 (items 200–210, 236–242): 28 June 2013 (s 2(1) items 1, 2, 5, 21, 26) Sch 1 (items 33, 34): 1 July 2013 (s 2(1) item 3) Sch 5 (items 1–5, 7–9) and Sch 6 (items 3–41, 50–65): 29 June 2013 (s 2(1) items 8, 9, 14) Sch 7 (items 1–4): 1 July 2012 (s 2(1) item 15)

s 36-10 — How to calculate a tax loss for an income year

(1) Add up the amounts you can deduct for an income year (except * tax losses for earlier income years). (2) Subtract your total assessable income. (3) If you * derived * exempt income, also subtract your * net exempt income (worked out under section 36 ‑ 20). (4) Any amount remaining is your tax loss for the income year, which is called a loss year . Note 1: Some deductions are limited so that they cannot contribute to a tax loss. See section 26 ‑ 55 (Limit on certain deductions). Note 2: The meanings of tax loss and loss year are modified by section 36 ‑ 55 for a corporate tax entity that has an amount of excess franking offsets. (5) For subsection (3), if you have * exempt income under section 51 ‑ 100 (about shipping), disregard 90% of so much of your * net exempt income as directly relates to that exempt income.

Amendment history: Amended by No 16 of 1998, effective s 4, Sch 3–5, Sch 10 (items 1–19) and Sch 11: 16 Apr 1998 (s 2(1)) | Amended by No 142 of 2003, effective s 4, Sch 1 (items 1–15, 18–40), Sch 2 (items 1, 2, 4–29, 33–49, 52, 53), Sch 3, Sch 7 (items 1–23) and Sch 8 (items 4–17, 17A, 17B, 18–21, 24(2), (3)): 17 Dec 2003 (s 2(1) items 1–5, 10, 11, 13) | Amended by No 143 of 2007, effective Schedule 1 (items 1, 4, 128–194, 222, 223, 225, 226), Schedule 2, Schedule 5 (items 1–16, 48(1)–(3)), Schedule 6 and Schedule 7 (items 18–68): Royal Assent Schedule 5 (items 31–46): 15 Mar 2007 (s 2(1) item 6) | Amended by No 57 of 2012, effective Schedules 1–3: Royal Assent

s 36-15 — How to deduct tax losses of entities other than corporate tax entities

(1) Your * tax loss for a * loss year is deducted in a later income year as follows if you are not a * corporate tax entity at any time during the later income year. Note 1: See section 36 ‑ 17 for the deduction of a tax loss of an entity that is a corporate tax entity at any time during the later income year. Note 2: A tax loss can be deducted only to the extent that it has not already been utilised: see subsection 960 ‑ 20(1). If you have no net exempt income (2) If your total assessable income for the later income year exceeds your total deductions (other than * tax losses), you deduct the tax loss from that excess. If you have net exempt income (3) If you have * net exempt income for the later income year and your total assessable income (if any) for the later income year exceeds your total deductions (except * tax losses), you deduct the tax loss: (a) first, from your net exempt income; and (b) secondly, from the part of your total assessable income that exceeds those deductions. (4) However, if you have * net exempt income for the later income year and those deductions exceed your total assessable income, then: (a) subtract that excess from your net exempt income; and (b) deduct the tax loss from any net exempt income that remains. To work out your net exempt income: see section 36 ‑ 20. General (5) If you have 2 or more * tax losses, you deduct them in the order in which you incurred them.

Amendment history: Amended by No 121 of 1997, effective s 4: 8 July 1997 (s 2(1)) Sch 1, Sch 2 (items 3–17), Sch 3 (items 3–30), Sch 4 (items 5–62, Sch 5 (items 3–42), Sch 6 (items 3–67), Sch7 (items 2–4), Sch 8 (items 2–31), Sch 9 (items 3–15), Sch 10 (items 2–11), Sch 11 (items 2–36) and Sch 12 (items 1–14): 1 July 1997 (s 2(2), (3), (4) (5)) | Amended by No 142 of 2003, effective s 4, Sch 1 (items 1–15, 18–40), Sch 2 (items 1, 2, 4–29, 33–49, 52, 53), Sch 3, Sch 7 (items 1–23) and Sch 8 (items 4–17, 17A, 17B, 18–21, 24(2), (3)): 17 Dec 2003 (s 2(1) items 1–5, 10, 11, 13) | Amended by No 79 of 2010, effective Sch 1 (items 3–5, 27–32), Sch 2 (items 2–8, 17–45), Sch 3 (items 2–59), Sch 4 (items 2–6, 38–46, 51) and Sch 5 (items 2, 6–13): 1 July 2010 (s 2(1) items 2–4) | Amended by No 88 of 2013, effective s 4, Sch 1 (items 1–18), Sch 3 and Sch 7 (items 200–210, 236–242): 28 June 2013 (s 2(1) items 1, 2, 5, 21, 26) Sch 1 (items 33, 34): 1 July 2013 (s 2(1) item 3) Sch 5 (items 1–5, 7–9) and Sch 6 (items 3–41, 50–65): 29 June 2013 (s 2(1) items 8, 9, 14) Sch 7 (items 1–4): 1 July 2012 (s 2(1) item 15)