Income Tax Assessment Act 1997

s 26-53 — Bribes to public officials

(1) You cannot deduct under this Act a loss or outgoing you incur that is a * bribe to a public official. (2) An amount is a bribe to a public official to the extent that: (a) you incur the amount in, or in connection with: (i) providing a benefit to another person; or (ii) causing a benefit to be provided to another person; or (iii) offering to provide, or promising to provide, a benefit to another person; or (iv) causing an offer of the provision of a benefit, or a promise of the provision of a benefit, to be made to another person; and (b) the benefit is not legitimately due to the other person (see subsection (3)); and (c) you incur the amount with the intention of influencing a * public official (who may or may not be the other person) in the exercise of the official’s duties as a public official in order to: (i) obtain or retain business; or (ii) obtain or retain an advantage in the conduct of business that is not legitimately due to you, or another person, as the recipient, or intended recipient, of the advantage in the conduct of business (see subsection (4)). The benefit may be any advantage and is not limited to property. Benefit not legitimately due (3) In working out if a benefit is not legitimately due to another person in a particular situation, disregard the following: (a) the fact that the benefit may be customary, or perceived to be customary, in the situation; (b) the value of the benefit; (c) any official tolerance of the benefit. Advantage in the conduct of business that is not legitimately due (4) In working out if an advantage in the conduct of business is not legitimately due in a particular situation, disregard the following: (a) the fact that the advantage may be customary, or perceived to be customary, in the situation; (b) the value of the advantage; (c) any official tolerance of the advantage. Duties of public official (5) The duties of a * public official are any authorities, duties, functions or powers that: (a) are conferred on the official; or (b) the official holds himself or herself out as having.

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 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))

s 26-54 — Expenditure relating to illegal activities

(1) You cannot deduct under this Act a loss or outgoing to the extent that it was incurred in the furtherance of, or directly in relation to, a physical element of an offence against an * Australian law of which you have been convicted if the offence was, or could have been, prosecuted on indictment. (2) Despite section 170 of the Income Tax Assessment Act 1936 , the Commissioner may amend your assessment at any time within 4 years after you are convicted of the relevant offence for the purpose of giving effect to subsection (1) of this section.

Amendment history: Inserted by No 147 of 2005, effective Schedule 1 (items 4–168, 169(2), 170–176), Schedule 2 (items 1, 12–24, 26–28), Schedule 3, Schedule 4 (items 4–12), Schedule 5 (items 13, 14, 20), Schedule 6 (items 1, 2, 10(1)) and Schedule 7 (items 14–16, 20): Royal Assent

s 26-55 — Limit on deductions

(1) There is a limit on the total of the amounts you can deduct for the income year under these provisions: (a) section 25 ‑ 50 (which is about payments of pensions, gratuities or retiring allowances) of this Act; (ba) Division 30 (which is about deductions for gifts or contributions) of this Act; (bb) Division 31 (which is about deductions for conservation covenants) of this Act; (d) section 290 ‑ 150 (which is about deductions for personal superannuation contributions). Do not include in the total an amount that you could also deduct under another provision of this Act, apart from section 8 ‑ 10 (which prevents double deductions). (2) The limit is worked out by subtracting from your assessable income all your deductions except: (a) * tax losses; and See Division 36 (which is about tax losses of earlier income years). (c) the amount you can deduct for the income year under section 393 ‑ 5 (which provides for deductions for making * farm management deposits).

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 85 of 1998, effective 2 Jan 1999 | Amended by No 169 of 1999, effective Sch 5 (items 1–12): 22 Feb 1999 (s 2(2)) Sch 1 (items 1–13, 18), Sch 2 (items 1–3, 5), Sch 3 (items 1–4, 7), Sch 4 (items 1–15, 19), Sch 6, Sch 7 (item 11), Sch 8, Sch 9 (items 1–14, 23–33) and Sch 10: 10 Dec 1999 (s 2(1)) | 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 101 of 2006, effective Schedules 3 and 4: 1 Jan 2008 Remainder: Royal Assent | Amended by No 15 of 2007, effective s 4, Sch 1 (items 150–236, 240, 242–260, 406(1)–(3)), Sch 3 (items 8–44, 66) and Sch 4 (items 1–8): 15 Mar 2007 (s 2(1) items 1, 2, 6, 8, 9) Sch 2: 12 Apr 2007 (s 2(1) item 3) | 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)

s 26-60 — Superannuation contributions surcharge

You cannot deduct under this Act: (a) a superannuation contributions surcharge within the meaning of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 ; or (b) a superannuation contributions surcharge within the meaning of the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 .

Amendment history: Inserted by No 191 of 1997, effective Sch 2: 7 Dec 1997 (s 2(1))

s 26-68 — Loss from disposal of eligible venture capital investments

Partners in VCLPs and ESVCLPs (1) You cannot deduct under this Act your share of a loss made from the disposal or other realisation of an * eligible venture capital investment if: (a) it is made by a * VCLP, or an * ESVCLP, that is * unconditionally registered; and (b) were that disposal or other realisation to be a * disposal of a * CGT asset, your share of any * capital gain or * capital loss would be disregarded under section 118 ‑ 405 or 118 ‑ 407. Partners in AFOFs (2) You cannot deduct under this Act your share of a loss made from the disposal or other realisation of an * eligible venture capital investment if: (a) it is made by: (i) an * AFOF that is * unconditionally registered; or (ii) a * VCLP, or an * ESVCLP, that is unconditionally registered and in which an AFOF that is * unconditionally registered is a partner; and (b) were that disposal or other realisation to be a * disposal of a * CGT asset, your share of any * capital gain or * capital loss would be disregarded under section 118 ‑ 410. Eligible venture capital investors (3) You cannot deduct under this Act a loss made from the disposal or other realisation of an * eligible venture capital investment if: (a) you are an * eligible venture capital investor; and (b) were that disposal or other realisation to be a * disposal of a * CGT asset, any * capital gain or * capital loss would be disregarded under section 118 ‑ 415.

Amendment history: Inserted by No 136 of 2002, effective Sch 1 (items 1, 5): 31 May 2000 (s 2(1) items 2, 4) Sch 1 (items 2–4, 6–27), Sch 2 (items 18–28), Sch 3 (items 2–18) and Sch 4 (items 1, 2): 19 Dec 2002 (s 2(1) items 3, 5, 6) | 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

s 26-70 — Loss from disposal of venture capital equity

You cannot deduct under this Act a loss made from the disposal or other realisation of * venture capital equity in a * resident investment vehicle if: (a) it is made by a * venture capital entity or a * limited partnership referred to in subsection 118 ‑ 515(2); and (b) if that disposal or other realisation were a * disposal of a * CGT asset, any * capital gain or * capital loss would be disregarded under Subdivision 118 ‑ G.

Amendment history: Inserted by No 165 of 1999, effective s 4, Sch 1 (items 1–53, 61, 62), Sch 2, Sch 3 (items 1–4, 18) and Sch 4: 10 Dec 1999 (s 2(1), (2))

s 26-75 — Excess non ‑ concessional contributions tax cannot be deducted

You cannot deduct under this Act an amount of * excess non ‑ concessional contributions tax that you pay.

Amendment history: Inserted by No 89 of 2001, effective 18 July 2001 | Repealed and substituted by No 15 of 2007, effective s 4, Sch 1 (items 150–236, 240, 242–260, 406(1)–(3)), Sch 3 (items 8–44, 66) and Sch 4 (items 1–8): 15 Mar 2007 (s 2(1) items 1, 2, 6, 8, 9) Sch 2: 12 Apr 2007 (s 2(1) item 3) | Repealed and substituted by No 118 of 2013, effective Sch 1 (items 1, 4–11, 16–26, 38–79, 88–96, 110): 29 June 2013 (s 2(1) items 2–5, 11) Sch 1 (item 97): 1 July 2013 (s 2(1) item 6)

s 26-80 — Financing costs on loans to pay superannuation contribution

(1) You can only deduct under this Act a * financing cost connected with a contribution you make to a * superannuation plan if you can deduct the contribution under Subdivision 290 ‑ B. (2) A financing cost connected with a contribution is expenditure incurred to the extent that it relates to obtaining finance to make the contribution, including: (a) interest, and payments in the nature of interest; and (b) expenses of borrowing.

Amendment history: Inserted by No 51 of 2002, effective s. 4, Schedule 1 (item 202(2)) and Schedule 3 (items 3, 4): Royal Assent Schedule 1 (items 185, 186): 1 July 2003 | Amended by No 92 of 2004, effective 29 June 2004 | Amended by No 93 of 2004, effective s. 4(1) and Schedule 1 (item 3): Royal Assent | Amended by No 147 of 2005, effective Schedule 1 (items 4–168, 169(2), 170–176), Schedule 2 (items 1, 12–24, 26–28), Schedule 3, Schedule 4 (items 4–12), Schedule 5 (items 13, 14, 20), Schedule 6 (items 1, 2, 10(1)) and Schedule 7 (items 14–16, 20): 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) | Repealed and substituted by No 15 of 2007, effective s 4, Sch 1 (items 150–236, 240, 242–260, 406(1)–(3)), Sch 3 (items 8–44, 66) and Sch 4 (items 1–8): 15 Mar 2007 (s 2(1) items 1, 2, 6, 8, 9) Sch 2: 12 Apr 2007 (s 2(1) item 3)

s 26-85 — Borrowing costs on loans to pay life insurance premiums

(1) You can only deduct under this Act interest on, or other expenses associated with, money you borrow to pay a premium for a * life insurance policy if: (a) the * risk component of the premium received by the insurer is the entire amount of the premium; and (b) each amount the insurer is liable to pay under the policy would be included in your assessable income if it were paid. (2) The risk component of a premium for a * life insurance policy means the amount of the premium worked out on the basis specified in the regulations.

Amendment history: Inserted by No 147 of 2005, effective Schedule 1 (items 4–168, 169(2), 170–176), Schedule 2 (items 1, 12–24, 26–28), Schedule 3, Schedule 4 (items 4–12), Schedule 5 (items 13, 14, 20), Schedule 6 (items 1, 2, 10(1)) and Schedule 7 (items 14–16, 20): Royal Assent | Repealed and substituted by No 15 of 2007, effective s 4, Sch 1 (items 150–236, 240, 242–260, 406(1)–(3)), Sch 3 (items 8–44, 66) and Sch 4 (items 1–8): 15 Mar 2007 (s 2(1) items 1, 2, 6, 8, 9) Sch 2: 12 Apr 2007 (s 2(1) item 3)

s 26-90 — Superannuation supervisory levy

You cannot deduct under this Act so much of a levy imposed by the Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Act 1991 as represents the late lodgment amount (within the meaning of section 6 of that Act).

Amendment history: Inserted by No 101 of 2006, effective Schedules 3 and 4: 1 Jan 2008 Remainder: Royal Assent

s 26-96 — Laminaria and Corallina decommissioning levy cannot be deducted

You cannot deduct under this Act an amount of * Laminaria and Corallina decommissioning levy that you pay.

Amendment history: Inserted by No 24 of 2022, effective sch 1 (items 1-5, 21): 2 Apr 2022 (s 2(1) item 1)

s 26-97 — National Disability Insurance Scheme expenditure

A participant (within the meaning of the National Disability Insurance Scheme Act 2013 ) cannot deduct under this Act a loss or outgoing to the extent the loss or outgoing is funded (including funded by way of reimbursement) by an * NDIS amount the participant * derives.

Amendment history: Inserted by No 44 of 2013, effective Sch 3: 28 May 2013 (s 2(1) item 14) | Inserted 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 26-98 — Division 293 tax cannot be deducted

You cannot deduct under this Act any of the following: (a) an amount of * Division 293 tax that you pay; (b) an amount of * debt account discharge liability that you pay.

Amendment history: Inserted by No 82 of 2013, effective Sch 1 (item 1) and Sch 3 (items 1, 6–11, 39): 28 June 2013 (s 2) | Inserted 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 26-99 — Excess transfer balance tax cannot be deducted

You cannot deduct under this Act an amount of * excess transfer balance tax that you pay.

Amendment history: Inserted by No 81 of 2016, effective Sch 1 (items 2–6, 26–32, 36), Sch 2 (items 1–8, 13–18, 20), Sch 3 (items 1–5, 9), Sch 5–8, Sch 9 (items 1–3, 5), Sch 10 (items 72–80, 93) and Sch 11: 1 Jan 2017 (s 2(1) items 2, 4, 6, 9) Sch 10 (items 2–27, 49–54): 1 July 2018 (s 2(1) item 5)

s 26-99B — Build to rent development misuse tax cannot be deducted

You cannot deduct under this Act an amount of * build to rent development misuse tax that you pay.

Amendment history: Inserted 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)

s 26-99C — Australian IIR/UTPR tax and Australian DMT tax cannot be deducted

You cannot deduct under this Act an amount of * Australian IIR/UTPR tax or * Australian DMT tax that you pay.

Amendment history: Inserted by No 134 of 2024, effective sch 1 (items 6 ‑ 29, 66): 11 Dec 2024 (s 2(1) item 1)

s 26-100 — Expenditure attributable to water infrastructure improvement payments

(1) You cannot deduct under this Act * SRWUIP expenditure if the matching * SRWUIP payment is, or is reasonably expected to be, * non ‑ assessable non ‑ exempt income (whether for you or for another entity) under section 59 ‑ 65. (2) SRWUIP expenditure , in respect of a * SRWUIP program, is expenditure that: (a) you incur that satisfies an obligation under an * arrangement under the program; and (b) is, or is reasonably expected to be, matched by a * SRWUIP payment in respect of the program. (3) However, treat the expenditure as if it had never been SRWUIP expenditure if it is no longer reasonable to expect that the expenditure will be matched by a * SRWUIP payment in respect of the program.

Amendment history: Inserted 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 26-102 — Expenses associated with holding vacant land

Limit on deduction (1) If: (a) at a particular time, you incur a loss or outgoing relating to holding land (including interest or any other ongoing costs of borrowing to acquire the land); and (b) at the earlier of the following (the critical time ): (i) that time; (ii) if you have ceased to hold the land—the time just before you ceased to hold the land; there is no substantial and permanent structure in use or available for use on the land having a purpose that is independent of, and not incidental to, the purpose of any other structure or proposed structure; you can only deduct under this Act the loss or outgoing to the extent that the land is in use, or available for use, in carrying on a business covered by subsection (2) at the time applying under subsection (3). Note 1: The ordinary meaning of structure includes a building and anything else built or constructed. Note 2: The land need not be all of the land under a land title. (2) A * business is covered by this subsection if the business is carried on for the purpose of gaining or producing the assessable income of one or more of the following entities: (a) you; (b) your * affiliate, or an entity of which you are an affiliate; (c) if you are an individual—your * spouse, or any of your * children who is under 18 years of age; (d) an entity * connected with you. (3) The time applying under this subsection is the critical time unless: (a) the business referred to in subsection (1) ceases before the critical time; and (b) the loss or outgoing is otherwise deductible because of the use or availability for use of the land at an earlier time or during an earlier period; and (c) at that earlier time or during that earlier period the land was in use or available for use in carrying on that business; in which case the time applying under this subsection is that earlier time or the end of that earlier period. Disregard certain residential premises if not rented etc. (4) For the purposes of paragraph (1)(b), treat a building as not being a substantial and permanent structure if it is * residential premises constructed, or * substantially renovated, while you hold the land unless: (a) the residential premises are lawfully able to be occupied; and (b) the residential premises are: (i) leased, hired or licensed; or (ii) available for lease, hire or licence. Note: If all of the structures on the land are disregarded under this subsection, then subsection (1) may deny you a deduction for a loss or outgoing relating to the land. Exception—kind of entity (5) Subsection (1) does not stop you deducting a loss or outgoing if, at any time during the income year in which the loss or outgoing is incurred, you are: (a) a * corporate tax entity; or (b) a * superannuation plan that is not a * self managed superannuation fund; or (c) a * managed investment trust; or (d) a public unit trust (within the meaning of section 102P of the Income Tax Assessment Act 1936 ); or (e) a unit trust or partnership, if each * member of the trust or partnership is covered by a paragraph of this subsection at that time during the income year. Exception—structures affected by natural disasters or other exceptional circumstances (6) Subsection (1) does not stop you deducting a loss or outgoing relating to holding land if: (a) had an earlier time been the critical time (see paragraph (1)(b)), paragraph (1)(b) would not have applied to you for the land because of the existence at that earlier time of a substantial and permanent structure on the land; and (b) after that earlier time, paragraph (1)(b): (i) began to apply to you for the land wholly or mainly because of a circumstance affecting that structure; and (ii) continued to do so at the critical time; and (c) the circumstance was exceptional and beyond the reasonable control of you, and of all the entities referred to in paragraphs (2)(b), (c) and (d); and (d) the critical time happened before: (i) the third anniversary of the time paragraph (1)(b) began to apply to you for the land as described in subparagraph (b)(i) of this subsection; or (ii) such later time as the Commissioner allows. (7) If subsection (6) applies to you and you deduct the loss or outgoing, you must keep written records of: (a) the circumstance; and (b) the circumstance’s effect on the affected structure; until the fifth anniversary of the end of the income year in which you incurred the loss or outgoing. Note: There is an administrative penalty if you fail to keep these records (see section 288 ‑ 25 in Schedule 1 to the Taxation Administration Act 1953 ). Exception—land held by primary producers (8) Subsection (1) does not stop you deducting a loss or outgoing relating to holding land if, at the critical time (see paragraph (1)(b)): (a) the land is under lease, hire or licence to another entity; and (b) you are, or an entity referred to in paragraph (2)(b), (c) or (d) is, carrying on a * primary production business; and (c) the land does not contain * residential premises; and (d) residential premises are not being constructed on the land. Exception—land in use or available for use in carrying on a business (9) Subsection (1) does not stop you deducting a loss or outgoing relating to holding land if, at the critical time (see paragraph (1)(b)): (a) the land is under lease, hire or licence to another entity as a result of a dealing at * arm’s length; and (b) the land is in use, or available for use, in carrying on a * business; and (c) the land does not contain * residential premises; and (d) residential premises are not being constructed on the land.

Amendment history: Inserted by No 95 of 2019, effective Sch 2 and 3: 1 Jan 2020 (s 2(1) item 2) Sch 5 (items 1, 4): 29 Oct 2019 (s 2(1) item 3)

s 26-105 — Non ‑ compliant payments for work and services

No deduction if amount not withheld or Commissioner not notified (1) You cannot deduct under this Act a payment if: (a) any of the following provisions in Schedule 1 to the Taxation Administration Act 1953 require you to withhold an amount from the payment: (i) section 12 ‑ 35 (about payments to employees); (ii) section 12 ‑ 40 (about payments to directors); (iii) section 12 ‑ 47 (about payments to * religious practitioners); (iv) section 12 ‑ 60 (about payments under labour hire and certain other arrangements); (v) in relation to a * supply, other than a supply referred to in subsection (3) of this section—section 12 ‑ 190 (about quoting of * ABN); and (b) either: (i) you fail to withhold an amount (whether or not that amount is the amount required to be withheld as mentioned in paragraph (a)) from the payment; or (ii) after withholding the amount from the payment, you fail to comply, or purportedly comply, with section 16 ‑ 150 or 389 ‑ 5 (as the case requires) in that Schedule, in relation to the amount. (2) You cannot deduct under this Act a * non ‑ cash benefit if: (a) section 14 ‑ 5 in Schedule 1 to the Taxation Administration Act 1953 requires you to pay an amount to the Commissioner before providing the benefit, because of any of the following provisions in that Schedule: (i) section 12 ‑ 35 (about payments to employees); (ii) section 12 ‑ 40 (about payments to directors); (iii) section 12 ‑ 47 (about payments to * religious practitioners); (iv) section 12 ‑ 60 (about payments under labour hire and certain other arrangements); (v) in relation to a * supply, other than a supply referred to in subsection (3) of this section—section 12 ‑ 190 (about quoting of * ABN); and (b) you fail to comply, or purportedly comply, with section 16 ‑ 150 in that Schedule in relation to the amount. (3) For the purposes of subparagraphs (1)(a)(v) and (2)(a)(v), the supplies are supplies that are wholly a * supply of either or both of the following: (a) a supply of goods (within the meaning of section 195 ‑ 1 of the * GST Act); (b) a supply of real property (within the meaning of that section of that Act). Exception—nil amounts (4) Subsection (1) or (2) does not apply if the amount required to be withheld, or the amount required to be paid to the Commissioner, (as the case requires) is a nil amount. Exception—ABN quoted (5) Subsection (1) does not apply in relation to an amount required to be withheld from a payment under section 12 ‑ 35 in Schedule 1 to the Taxation Administration Act 1953 , if: (a) when the payment is made, you have been given: (i) an * invoice or some other document that relates to the payment that * quotes the individual’s * ABN; or (ii) if the payment relates to a * supply that has been made through an * agent—an invoice or some other document that relates to the payment that quotes the agent’s ABN; or (b) when the payment is made: (i) you have been given an invoice or some other document that relates to the payment that purports to quote the individual’s ABN; and (ii) the individual does not have an ABN, or the invoice or other document does not in fact quote the individual’s ABN; and (iii) you have no reasonable grounds to believe that the individual does not have an ABN, or that the invoice or other document does not quote the individual’s ABN; or (c) if the payment relates to a supply that has been made through an agent—when the payment is made: (i) you have been given an invoice or some other document that relates to the payment that purports to quote the agent’s ABN; and (ii) the agent does not have an ABN, or the invoice or other document does not in fact quote the agent’s ABN; and (iii) you have no reasonable grounds to believe that the agent does not have an ABN, or that the invoice or other document does not quote the agent’s ABN. (6) Subsection (2) does not apply in relation to a * non ‑ cash benefit that requires an amount to be paid to the Commissioner, if: (a) when the non ‑ cash benefit is provided, you have been given: (i) an * invoice or some other document that relates to the non ‑ cash benefit that * quotes the individual’s * ABN; or (ii) if the non ‑ cash benefit relates to a * supply that has been made through an * agent—an invoice or some other document that relates to the non ‑ cash benefit that quotes the agent’s ABN; or (b) when the non ‑ cash benefit is provided: (i) you have been given an invoice or some other document that relates to the non ‑ cash benefit that purports to quote the individual’s ABN; and (ii) the individual does not have an ABN, or the invoice or other document does not in fact quote the individual’s ABN; and (iii) you have no reasonable grounds to believe that the individual does not have an ABN, or that the invoice or other document does not quote the individual’s ABN; or (c) if the non ‑ cash benefit relates to a supply that has been made through an agent—when the non ‑ cash benefit is provided: (i) you have been given an invoice or some other document that relates to the non ‑ cash benefit that purports to quote the agent’s ABN; and (ii) the agent does not have an ABN, or the invoice or other document does not in fact quote the agent’s ABN; and (iii) you have no reasonable grounds to believe that the agent does not have an ABN, or that the invoice or other document does not quote the agent’s ABN. Exception—voluntarily tell the Commissioner about a mistake (7) Subsection (1) does not apply if, before the Commissioner tells you that an examination is to be made of your affairs relating to a * taxation law for a relevant period, you voluntarily tell the Commissioner, in the * approved form, that you have failed to: (a) withhold an amount; or (b) comply with section 16 ‑ 150 or 389 ‑ 5 (as the case requires) in Schedule 1 to the Taxation Administration Act 1953 in relation to the amount. (8) Subsection (2) does not apply if, before the Commissioner tells you that an examination is to be made of your affairs relating to a * taxation law for a relevant period, you voluntarily tell the Commissioner, in the * approved form, that you have failed to comply with section 16 ‑ 150 in Schedule 1 to the Taxation Administration Act 1953 in relation to the amount.

Amendment history: Inserted by No 141 of 2018, effective Sch 1: 1 Jan 2019 (s 2(1) item 2)

s 26-155 — Using or holding residential dwellings

General rule (1) If the amounts relating to the using or holding of * residential dwellings as residential accommodation that you could otherwise deduct for an income year exceed your assessable income from using or holding residential dwellings as residential accommodation for the income year, this Act applies to the amount of the excess as follows: (a) it is not deductible for that income year; (b) it is an amount (a quarantined amount ) that could be applied in accordance with the method statement in section 102 ‑ 5 (about working out your net capital gain) for that income year; (c) to the extent any part of it remains after applying that method statement—it is treated as an amount relating to using or holding residential dwellings as residential accommodation for the next income year. Example: Henrietta acquires an established residential dwelling in July 2028. For the 2028 ‑ 29 income year Henrietta has assessable income of $50,000 from renting out the residential dwelling as residential accommodation. For that year, Henrietta has (but for this subsection) $65,000 in deductions for the residential dwelling, including interest, insurance and strata costs. She can only deduct $50,000 and the remaining $15,000 is carried forward to the next income year. For the 2029 ‑ 30 income year, Henrietta has (but for this subsection) $70,000 in deductions and $52,000 of assessable income from renting out the residential dwelling as residential accommodation. She can deduct $52,000 and $33,000 is carried forward to the next income year (comprising the $15,000 carried forward from the 2028 ‑ 29 income year and $18,000 from the 2029 ‑ 30 income year). For the 2030 ‑ 31 income year, Henrietta has $20,000 in deductions and $72,000 of assessable income from renting out the residential dwelling as residential accommodation, having reduced her mortgage following an inheritance. She has net rental income from the residential dwelling of $52,000 for this income year and can fully offset the amount of $33,000 that has been carried forward from the previous income year. Exceptions for non ‑ quarantined residential dwellings (2) For the purposes of subsection (1), disregard amounts you could otherwise deduct, and amounts of assessable income, to the extent those amounts relate to the using or holding of the following: (a) an * ownership interest in a * residential dwelling you last * acquired before 7.30 pm, by legal time in the Australian Capital Territory, on 12 May 2026; (b) a residential dwelling that is a * new residential dwelling in relation to you; (c) a residential dwelling for an activity or purpose determined by the Minister by legislative instrument for the purposes of this paragraph. Note: If you have a net gain from your non ‑ quarantined residential dwellings for an income year: see subsection (6). (3) Despite subsection 118 ‑ 130(2), for the purposes of paragraph (2)(a) of this section, for a * residential dwelling that you * acquire under a contract, you have an * ownership interest in the residential dwelling from the time when you enter into the contract. (3A) Before determining an activity or purpose for the purposes of paragraph (2)(c), the Minister must be satisfied that determining the activity or purpose will assist in achieving one or more of the following objectives: (a) improving availability of social or affordable housing; (b) improving housing outcomes for one or more of the following: (i) Aboriginal or Torres Strait Islander persons; (ii) persons with a disability; (iii) aged persons; (iv) another class of persons suffering disadvantage. Exception for certain kinds of entities (4) Subsection (1) does not apply to you if you are: (a) a widely held unit trust as defined in section 272 ‑ 105 in Schedule 2F to the Income Tax Assessment Act 1936 ; or (b) a * complying superannuation entity. Exception for fringe benefits (5) For the purposes of subsection (1), disregard amounts you could otherwise deduct, and amounts of assessable income, to the extent those amounts relate to * providing a * fringe benefit. Modification in relation to certain gains (6) Reduce the amount of an excess referred to in subsection (1) for an income year (before applying any of paragraphs (1)(a) to (c)) by the sum of the following: (a) any amount by which your assessable income covered by subsection (2) for the income year exceeds your deductions covered by that subsection for the income year; (b) any gain you * realised for income tax purposes for the income year from a * realisation event occurring in relation to a * residential dwelling that is a * revenue asset. Modification in relation to beneficiaries of trusts (7) If: (a) you are a beneficiary of a trust estate; and (b) an amount is taken to have been included in your assessable income for an income year under Division 6 of Part III of the Income Tax Assessment Act 1936 in relation to the * net income of the trust estate; to the extent that the amount is referable (either directly or indirectly through one or more interposed partnerships or trust estates) to using or holding * residential dwellings as residential accommodation, the amount is taken to be included in your assessable income from using or holding residential dwellings as residential accommodation for that year. Modification if you become bankrupt (8) The modification in subsection (9) has effect if: (a) in an income year (the current year ) you become bankrupt or are released from a debt by the operation of an Act relating to bankruptcy; or (b) you became bankrupt before the current year and: (i) 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 (ii) 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. (9) This Act applies to you as if any amount that: (a) is an amount that you cannot deduct for the current year in accordance with paragraph (1)(a); and (b) has not been applied in accordance with the method statement in section 102 ‑ 5; were not an amount relating to using or holding * residential dwellings as residential accommodation that you can deduct for the current year or a later year.

Amendment history: Inserted by No 49 of 2026, effective sch 1 (items 1-51, 54-59, 64-79A, 82-84), sch 3, sch 4 (items 1-17): 1 July 2026 (s 2(1) items 2-4, 6) sch 2 (items 1-5): 27 June 2026 (s 2(1) item 5)

s 27-1 — What this Division is about

This Division sets out the effect of the GST in working out deductions. Generally speaking, input tax credits, GST and adjustments under the GST Act are disregarded.

Amendment history: Inserted by No 176 of 1999, effective Sch 3: 1 July 2000 (s 2(9))

s 27-5 — Input tax credits and decreasing adjustments

You cannot deduct under this Act a loss or outgoing you incur, to the extent that the loss or outgoing includes an amount relating to an * input tax credit to which you are entitled or a * decreasing adjustment that you have.

Amendment history: Inserted by No 176 of 1999, effective Sch 3: 1 July 2000 (s 2(9))

s 27-10 — Certain increasing adjustments

(1) You can deduct an amount of an * increasing adjustment that arises under Division 129 of the * GST Act. (2) However, you cannot deduct the amount to the extent (if any) that the adjustment arises from an increase in the extent to which the activity giving rise to the adjustment is of a private or domestic nature. (3) If: (a) you have an * increasing adjustment under Division 138 of the * GST Act in respect of an asset as a result of the cancellation of your registration under Part 2 ‑ 5 of the GST Act; and (b) immediately after the cancellation, you held the asset for the purpose of gaining or producing assessable income; you can deduct the amount of the increasing adjustment. (4) However, you cannot deduct an amount under subsection (1) or (3) to the extent that, because it becomes a component of a * net input tax credit, a reduction is made under section 103 ‑ 30 (reduction of cost base etc. by net input tax credits).

Amendment history: Inserted by No 176 of 1999, effective Sch 3: 1 July 2000 (s 2(9)) | 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 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 97 of 2008, effective Sch 1 (items 3–12) and Sch 3 (items 44–173, 189): 3 Oct 2008 (s 2(1) items 2, 3–5)

s 27-15 — GST payments

(1) You cannot deduct under this Act a loss or outgoing consisting of a payment under Division 33 of the * GST Act. (2) This section does not apply to the payment: (a) to the extent (if any) that the * net amount to which the payment relates was increased under section 21 ‑ 5 of the * Wine Tax Act (which allows for such increases to take account of wine equalisation tax); and (b) to the extent (if any) that the * net amount was increased under section 13 ‑ 5 of the * Luxury Car Tax Act (which allows for such increases to take account of luxury car tax); and (c) to the extent (if any) that the * net amount was increased under paragraph 13 ‑ 10(1)(a) of the Luxury Car Tax Act (which allows for such alterations to take account of increasing luxury car tax adjustments under that Act). (3) This section does not apply to the payment of * assessed GST (under section 33 ‑ 15 of the * GST Act) on a * taxable importation that: (a) was not a * creditable importation; or (b) was * partly creditable; but only to the extent that that payment of assessed GST exceeds the * input tax credit (if any) to which you are entitled for that importation. (4) This section does not apply to the payment of an * assessed net amount under section 33 ‑ 3 or 33 ‑ 5 of the * GST Act to the extent that the assessed net amount includes * GST on a * taxable supply that: (a) exceeds the * input tax credit (if any) to which you are entitled for a * creditable acquisition that relates to that supply; and (b) is payable by you (and is not payable by the supplier of that supply) because of the operation of Division 83, 84 or 86 of the GST Act.

Amendment history: Inserted by No 176 of 1999, effective Sch 3: 1 July 2000 (s 2(9)) | Amended by No 73 of 2006, effective Schedule 5 (items 5–38, 156–159): 1 July 2006 ( see s. 2(1)) | Amended by No 39 of 2012, effective Sch 1 (items 18–28, 186, 187, 239): 1 July 2012 (s 2(1) item 2) Sch 1 (items 254, 264): 1 Jan 2017 (s 2(1) item 3) Sch 4 (items 17, 18): 15 Apr 2012 (s 2(1) item 8) | Amended by No 72 of 2025, effective sch 4 (items 52, 53): 1 Jan 2026 (s 2(1) item 5)

s 27-20 — Elements in calculation of amounts

In calculating an amount that you may be able to deduct: (a) an element in the calculation that is an amount paid or payable is treated as not including an amount equal to any * input tax credit for an * acquisition related to the amount paid or payable, or any * decreasing adjustment related to that amount; and (b) an element in the calculation that is an amount received or receivable is treated as not including an amount equal to any * GST payable on a * taxable supply related to the amount received or receivable, or any * increasing adjustment related to that amount.

Amendment history: Inserted by No 176 of 1999, effective Sch 3: 1 July 2000 (s 2(9))

s 27-25 — GST groups and GST joint ventures

(1) A * member of a * GST group is to be treated, for the purposes of this Division, as if Subdivision 48 ‑ B of the * GST Act (other than subsections 48 ‑ 45(3) and (4)) did not apply to that member. (2) A * participant in a * GST joint venture is to be treated, for the purposes of this Division, as if Subdivision 51 ‑ B of the * GST Act did not apply to that participant.

Amendment history: Inserted by No 176 of 1999, effective Sch 3: 1 July 2000 (s 2(9))

s 27-35 — Certain sections not to apply to certain assets or expenditure

Sections 27 ‑ 5, 27 ‑ 10, 27 ‑ 15 and 27 ‑ 20 do not apply to assets, or to expenditure, for which you can deduct amounts under Division 40 or 328. Note: See instead Subdivision 27 ‑ B.

Amendment history: Inserted by No 77 of 2001, effective Sch 2 (items 149–476, 488): 30 June 2001 (s 2(1))

s 27-80 — Cost or opening adjustable value of depreciating assets reduced for input tax credits

(1) A * depreciating asset’s * cost is reduced if: (a) an entity’s acquisition or importation of the asset constitutes a * creditable acquisition or * creditable importation; and (b) the entity is or becomes entitled to an * input tax credit for the acquisition or importation; and (c) the entity can deduct amounts for the asset under Division 40 or 328. The reduction is the amount of the input tax credit. (2) A * depreciating asset’s * cost is also reduced if: (a) the entity that * holds the asset incurs expenditure that is included in the second element of the asset’s cost for the income year in which the asset’s * start time occurs; and (b) the entity is or becomes entitled to an * input tax credit for the * creditable acquisition or * creditable importation to which the expenditure relates; and (c) the entity can deduct amounts for the asset under Division 40 or 328. The reduction is the amount of the input tax credit. (3) However, subsections (1) and (2) do not apply if the * cost of the * depreciating asset is modified under Division 40 to be its * market value. (3A) A * depreciating asset’s * opening adjustable value for an income year and its * cost is reduced if: (a) an entity’s acquisition or importation of the asset constitutes a * creditable acquisition or * creditable importation; and (b) the entity is or becomes entitled to an * input tax credit in an income year (the credit year ) for the acquisition or importation and the credit year occurs after the income year in which the acquisition or importation occurred; and (c) the income year is after the one in which the asset’s * start time occurs; and (d) the entity can deduct amounts for the asset under Division 40 or 328. The reduction is the amount of the input tax credit. (4) A * depreciating asset’s * opening adjustable value for an income year and its * cost is reduced if: (a) the entity that * holds the asset incurs expenditure that is included in the second element of the asset’s cost for that income year; and (b) that income year is after the one in which the asset’s * start time occurs; and (c) the entity is or becomes entitled to an * input tax credit for the * creditable acquisition or * creditable importation to which the expenditure relates for the income year in which the expenditure was incurred; and (d) the entity can deduct amounts for the asset under Division 40 or 328. The reduction is the amount of the input tax credit. (5) If the reduction under subsection (2), (3A) or (4) is more than: (a) for a subsection (2) case—the * depreciating asset’s * cost; or (b) for a subsection (3A) or (4) case—the depreciating asset’s * opening adjustable value; the excess is included in the entity’s assessable income unless the entity is an * exempt entity. Exception: pooling (6) This section does not apply to: (a) a depreciating asset allocated to a low ‑ value pool or a pool under Division 328 for or in the * current year; or (b) * in ‑ house software if expenditure on the software is allocated to a software development pool for the current year; or (c) a project pool.

Amendment history: Inserted by No 77 of 2001, effective Sch 2 (items 149–476, 488): 30 June 2001 (s 2(1)) | Amended by No 119 of 2002, effective s 4, Sch 1 (items 2–5, 8), Sch 2 and Sch 3 (item 100): 2 Dec 2002 (s 2(1) items 1, 2, 10) Sch 1 (items 6, 7): ( see Sch 10 (item 242) of Act No. 41, 2005) Sch 3 (items 4–78): 30 June 2001 (s 2(1) items 3–8)

s 27-85 — Cost or opening adjustable value of depreciating assets reduced: decreasing adjustments

(1) This section applies to an entity if: (a) the entity can deduct amounts for a * depreciating asset under Division 40 or 328; and (b) the entity has a * decreasing adjustment in an income year that relates directly or indirectly to the asset. (1A) However, this section does not apply to a * decreasing adjustment that arises under Division 129 or 132 of the * GST Act. Note: See instead section 27 ‑ 87. (2) The asset’s * cost is reduced by an amount equal to the * decreasing adjustment if the adjustment arises in the income year in which the asset’s * start time occurs. (3) The asset’s * opening adjustable value for an income year and its * cost is reduced by an amount equal to the * decreasing adjustment if the adjustment arises in that year and that year is after the one in which the asset’s * start time occurs. (4) If the reduction under subsection (2) or (3) is more than: (a) for a subsection (2) case—the * depreciating asset’s * cost; or (b) for a subsection (3) case—the depreciating asset’s * opening adjustable value; the excess is included in the entity’s assessable income unless the entity is an * exempt entity. Exception: pooling (5) This section does not apply to: (a) a depreciating asset allocated to a low ‑ value pool or a pool under Division 328 for or in the * current year; or (b) * in ‑ house software if expenditure on the software is allocated to a software development pool for the current year; or (c) a project pool.

Amendment history: Inserted by No 77 of 2001, effective Sch 2 (items 149–476, 488): 30 June 2001 (s 2(1)) | Amended by No 119 of 2002, effective s 4, Sch 1 (items 2–5, 8), Sch 2 and Sch 3 (item 100): 2 Dec 2002 (s 2(1) items 1, 2, 10) Sch 1 (items 6, 7): ( see Sch 10 (item 242) of Act No. 41, 2005) Sch 3 (items 4–78): 30 June 2001 (s 2(1) items 3–8)

s 27-87 — Certain decreasing adjustments included in assessable income

(1) This section applies to an entity if: (a) the entity can deduct amounts for a * depreciating asset under Division 40 or 328; and (b) the entity has a * decreasing adjustment that arises under Division 129 or 132 of the * GST Act in an income year that relates directly or indirectly to the asset; and (c) section 27 ‑ 95 does not apply to the entity in relation to the asset. (2) The amount of the * decreasing adjustment is included in the entity’s assessable income for the income year unless the entity is an * exempt entity.

Amendment history: Inserted by No 77 of 2001, effective Sch 2 (items 149–476, 488): 30 June 2001 (s 2(1)) | Amended by No 119 of 2002, effective s 4, Sch 1 (items 2–5, 8), Sch 2 and Sch 3 (item 100): 2 Dec 2002 (s 2(1) items 1, 2, 10) Sch 1 (items 6, 7): ( see Sch 10 (item 242) of Act No. 41, 2005) Sch 3 (items 4–78): 30 June 2001 (s 2(1) items 3–8)

s 27-90 — Cost or opening adjustable value of depreciating assets increased: increasing adjustments

(1) This section applies to an entity if: (a) the entity can deduct amounts for a * depreciating asset under Division 40 or 328; and (b) the entity has an * increasing adjustment in an income year that relates directly or indirectly to the asset. (1A) However, this section does not apply to an * increasing adjustment that arises under Division 129 or 132 of the * GST Act. Note: See instead section 27 ‑ 92. (2) The asset’s * cost is increased by an amount equal to the * increasing adjustment if the adjustment arises in the income year in which the asset’s * start time occurs. (3) The asset’s * opening adjustable value for an income year and its * cost is increased by an amount equal to the * increasing adjustment if the adjustment arises in that year and that year is after the one in which the asset’s * start time occurs. Exception: pooling (4) This section does not apply to: (a) a depreciating asset allocated to a low ‑ value pool or a pool under Division 328 for or in the * current year; or (b) * in ‑ house software if expenditure on the software is allocated to a software development pool for the current year; or (c) a project pool.

Amendment history: Inserted by No 77 of 2001, effective Sch 2 (items 149–476, 488): 30 June 2001 (s 2(1)) | Amended by No 119 of 2002, effective s 4, Sch 1 (items 2–5, 8), Sch 2 and Sch 3 (item 100): 2 Dec 2002 (s 2(1) items 1, 2, 10) Sch 1 (items 6, 7): ( see Sch 10 (item 242) of Act No. 41, 2005) Sch 3 (items 4–78): 30 June 2001 (s 2(1) items 3–8)

s 27-92 — Certain increasing adjustments can be deducted

(1) This section applies to an entity if: (a) the entity can deduct amounts for a * depreciating asset under Division 40 or 328; and (b) the entity has an * increasing adjustment that arises under Division 129 or 132 of the * GST Act in an income year that relates directly or indirectly to the asset. (2) The entity can deduct the amount of the * increasing adjustment for the income year. (3) However, the entity cannot deduct the amount to the extent (if any) that the adjustment arises from an increase in the extent to which the activity giving rise to the adjustment is of a private or domestic nature.

Amendment history: Inserted by No 77 of 2001, effective Sch 2 (items 149–476, 488): 30 June 2001 (s 2(1))

s 27-95 — Balancing adjustment events

(1) The * termination value of a * depreciating asset is reduced if the relevant * balancing adjustment event is a * taxable supply. The reduction is an amount equal to the * GST payable on the supply. (2) However, subsection (1) does not apply if the * termination value of the * depreciating asset is modified under Division 40 to be its * market value. (3) The * termination value of a * depreciating asset is increased if the entity that * held the asset has a * decreasing adjustment that relates directly or indirectly to that * taxable supply in the income year in which the * balancing adjustment event occurred. The increase is the amount of the decreasing adjustment. (4) The * termination value of a * depreciating asset is decreased if the entity that * held the asset has an * increasing adjustment that relates directly or indirectly to that * taxable supply in the income year in which the * balancing adjustment event occurred. The decrease is the amount of the increasing adjustment. (5) An amount is included in the assessable income of the entity that * held the asset if the entity has a * decreasing adjustment that relates directly or indirectly to that * taxable supply in a later income year. The amount included is the amount of the decreasing adjustment. (6) The entity that * held the asset can deduct an amount if the entity has an * increasing adjustment that relates directly or indirectly to that * taxable supply in a later income year. The amount it can deduct is the amount of the increasing adjustment.

Amendment history: Inserted by No 77 of 2001, effective Sch 2 (items 149–476, 488): 30 June 2001 (s 2(1))

s 27-100 — Pooling

(1) This section contains special rules for expenditure (the pooled expenditure ) incurred by an entity: (a) on a * depreciating asset allocated to a low ‑ value pool; or (b) on a depreciating asset allocated to a pool under Division 328 for or in an income year; or (c) on * in ‑ house software if the expenditure on the software is allocated to a software development pool; and (d) on * project amounts if the amounts are allocated to a project pool. Reduction to pools etc. (2) There is a reduction under subsection (3) or (5) if: (a) the pooled expenditure relates directly or indirectly to a * creditable acquisition or * creditable importation; and (b) the entity is or becomes entitled to an * input tax credit in an income year (the credit year ) for the acquisition or importation and the credit year occurs after the income year in which the acquisition or importation occurred. (2A) There is a reduction under subsection (4) if: (a) the pooled expenditure relates directly or indirectly to a * creditable acquisition or * creditable importation; and (b) the entity is or becomes entitled to an * input tax credit in an income year (the credit year ) for the acquisition or importation. Reduced cost of assets allocated to a pool (2B) A * depreciating asset’s * cost is reduced if: (a) an entity’s acquisition or importation of the asset constitutes a * creditable acquisition or * creditable importation; and (b) the entity is or becomes entitled to an * input tax credit for the acquisition or importation and the income year in which the acquisition or importation occurred is the same as the one in which the input tax credit arose; and (c) the asset is allocated to a low ‑ value pool or a pool under Division 328 for or in that year. The reduction is the amount of the input tax credit. Low ‑ value pools (3) For a low ‑ value pool, the * closing pool balance of the pool for: (a) if the credit year is later than the first income year for which * depreciating assets were allocated to the pool—the income year before the credit year; or (b) if the credit year is the first income year for which * depreciating assets were allocated to the pool—the credit year; is reduced by an amount equal to the input tax credit. Software development pools and project pools (4) For a software development pool or a project pool, the expenditure in the pool for the credit year, or the * pool value for the credit year, is reduced by an amount equal to the * input tax credit. Small business pools (5) For a pool under Division 328, the * opening pool balance of the pool for the credit year is reduced by an amount equal to the input tax credit. No reduction if market value (5A) However, there is no reduction to the * cost of a * depreciating asset if its cost is modified under Division 40 to be its * market value. Second element of cost (6) There is a reduction under subsection (7) if: (a) the entity incurs expenditure in an income year (also the credit year ) that is included in the second element of the * cost of a * depreciating asset allocated to a low ‑ value pool or a pool under Division 328 for or in the credit year; and (b) the entity is or becomes entitled, after the credit year, to an * input tax credit for the expenditure. (7) An amount equal to the amount of the * input tax credit is applied in reduction of: (a) for a low ‑ value pool: (i) if the credit year is later than the first income year for which * depreciating assets were allocated to the pool—the * closing pool balance of the pool for the income year before the credit year; or (ii) if the credit year is the first income year for which * depreciating assets were allocated to the pool—the * closing pool balance of the pool for the credit year; or (b) for a pool under Division 328—the * opening pool balance of the pool for the credit year. (7A) There is a reduction to an amount of expenditure included in the second element of the * cost of a * depreciating asset if: (a) the asset is allocated to a low ‑ value pool or a pool under Division 328 for or in the income year in which the expenditure was incurred; and (b) the entity that incurred the expenditure is or becomes entitled to an * input tax credit for the expenditure; and (c) the entitlement arises in the income year in which the expenditure was incurred. The reduction is the amount of the input tax credit. Increasing adjustments (8) There is an increase under subsection (9) if the entity has an * increasing adjustment (except one that arises under Division 129 or 132 of the * GST Act) in an income year (the adjustment year ) that relates directly or indirectly to a * creditable acquisition or * creditable importation to which the pooled expenditure relates. Note: For an increasing adjustment that arises under Division 129 or 132 of the GST Act, see section 27 ‑ 92. (9) An amount equal to the amount of that * increasing adjustment is added to: (a) for a low ‑ value pool: (i) if the adjustment year is later than the first income year for which * depreciating assets were allocated to the pool—the * closing pool balance of the pool for the income year before the adjustment year; or (ii) if the adjustment year is the first income year for which * depreciating assets were allocated to the pool—the * closing pool balance of the pool for the adjustment year; or (b) for a pool under Division 328—the * opening pool balance of the pool for the adjustment year; or (c) for * in ‑ house software—the amount of expenditure allocated to the software development pool for the adjustment year; or (d) for a project pool—the * pool value for the adjustment year. Decreasing adjustments (10) There is a decrease under subsection (11) if the entity has a * decreasing adjustment (except one that arises under Division 129 or 132 of the * GST Act) in an income year (also the adjustment year ) that relates directly or indirectly to a * creditable acquisition or * creditable importation to which the pooled expenditure relates. Note: For a decreasing adjustment that arises under Division 129 or 132 of the GST Act, see section 27 ‑ 87. (11) An amount equal to the amount of the * decreasing adjustment is applied in reduction of: (a) for a low ‑ value pool: (i) if the adjustment year is later than the first income year for which * depreciating assets were allocated to the pool—the * closing pool balance of the pool for the income year before the adjustment year; or (ii) if the adjustment year is the first income year for which * depreciating assets were allocated to the pool—the * closing pool balance of the pool for the adjustment year; or (b) for a pool under Division 328—the * opening pool balance of the pool for the adjustment year; or (c) for * in ‑ house software—the amount of expenditure allocated to the software development pool for the adjustment year; or (d) for a project pool—the * pool value for the adjustment year. (12) If the amount available for reduction under subsection (11) is more than the amount referred to in paragraph (11)(a), (b), (c) or (d) (whichever is applicable), the excess is included in the entity’s assessable income unless the entity is an * exempt entity.

Amendment history: Inserted by No 77 of 2001, effective Sch 2 (items 149–476, 488): 30 June 2001 (s 2(1)) | Amended by No 80 of 2007, effective 21 June 2007

s 27-105 — Other Division 40 expenditure

(1) This section applies to expenditure for which an entity can deduct amounts under Division 40 (but not under Subdivision 40 ‑ B or 40 ‑ E, or Subdivision 40 ‑ I to the extent that that Subdivision relates to project pools). (2) The amount of the expenditure is reduced if the entity is or becomes entitled to an * input tax credit for a * creditable acquisition or * creditable importation to which the expenditure directly or indirectly relates. The reduction is the amount of the input tax credit that relates to that expenditure. (3) If the entity has a * decreasing adjustment in an income year that relates directly or indirectly to the expenditure, an amount equal to the decreasing adjustment is included in the entity’s assessable income for that income year. (4) If the entity has an * increasing adjustment in an income year that relates directly or indirectly to the expenditure, the entity can deduct an amount equal to the increasing adjustment for that income year. (5) If the entity is a partnership and partners in that partnership can deduct amounts under Division 40 because section 40 ‑ 570 or 40 ‑ 665 applies, an amount equal to the * input tax credit, the * decreasing adjustment or the * increasing adjustment is apportioned to each of the partners as set out in subsection 40 ‑ 570(2) or 40 ‑ 665(2). (6) However, this section does not apply to an * exempt entity.

Amendment history: Inserted by No 77 of 2001, effective Sch 2 (items 149–476, 488): 30 June 2001 (s 2(1)) | Amended by No 119 of 2002, effective s 4, Sch 1 (items 2–5, 8), Sch 2 and Sch 3 (item 100): 2 Dec 2002 (s 2(1) items 1, 2, 10) Sch 1 (items 6, 7): ( see Sch 10 (item 242) of Act No. 41, 2005) Sch 3 (items 4–78): 30 June 2001 (s 2(1) items 3–8)

s 27-110 — Input tax credit etc. relating to 2 or more things

This Subdivision applies to an * input tax credit, or an * increasing adjustment or * decreasing adjustment, that relates directly or indirectly to 2 or more things of which at least one is a * depreciating asset as if a reasonable proportion of the input tax credit or adjustment related directly or indirectly to each of those depreciating assets and each of those other things.

Amendment history: Inserted by No 77 of 2001, effective Sch 2 (items 149–476, 488): 30 June 2001 (s 2(1))

s 28-1 — What this Division is about

This Division sets out the rules for working out deductions for car expenses if you own or lease a car or hire a car under a hire purchase agreement. Table of sections 28 ‑ 5 Map of this Division

s 28-10 — Application of Division 28

(1) This Division applies to an individual. (2) It also applies to a partnership that includes at least one individual, as if the partnership were an individual. (3) It does not apply to any other entity.

s 28-12 — Car expenses

(1) If you owned or leased a * car, you can deduct for the car’s expenses an amount or amounts worked out using one of 2 methods. Note 1: For particular types of cars taken on hire you cannot use one of the 2 methods: see section 28 ‑ 165. Note 2: In certain circumstances the lessee of a luxury car is taken to be its owner (see subsection 242 ‑ 15(2)). Note 3: In certain circumstances (for example, under a hire purchase agreement) the notional buyer of property is taken to be its owner (see subsection 240 ‑ 20(2)). (2) You must use one of the 2 methods unless an exception applies. If you can’t use either of the methods, you can’t deduct anything for the * car expenses.

Amendment history: Amended by No 174 of 1997, effective Sch 6 (items 1–16, 23(1)) and Sch 9 (items 1–23, 30(1)): 21 Nov 1997 (s 2(1), (3)) | Amended by No 72 of 2001, effective 30 June 2001 | 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 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 162 of 2015, effective Sch 1 (items 1–3, 21–46) and Sch 4 (items 2, 27): 30 Nov 2015 (s 2(1) items 2, 3, 6)

s 28-13 — Meaning of car expense

(1) A car expense is a loss or outgoing to do with a * car. (2) In addition, any of the following is a car expense: (a) a loss or outgoing to do with operating a * car; (b) the decline in value of a car. (3) None of the following is a car expense: (a) a loss or outgoing incurred, or a payment made, in respect of travel outside Australia; (b) a taxi fare or similar loss or outgoing.

Amendment history: Amended by No 77 of 2001, effective Sch 2 (items 149–476, 488): 30 June 2001 (s 2(1))

s 28-14 — What this Subdivision is about

This Subdivision sets out the rules about choosing a method of calculating car expense deductions. Table of sections 28 ‑ 15 Choosing between the 2 methods Operative provision 28 ‑ 20 Rules governing choice of method

s 28-15 — Choosing between the 2 methods

(1) Below is a diagram giving information about the 2 methods of calculating car expense deductions. (2) The 2 methods give you the choice of which method best suits your situation and needs. For instance, one method may involve more paperwork than the other, but could give you bigger deductions.

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)) | Repealed and substituted by No 162 of 2015, effective Sch 1 (items 1–3, 21–46) and Sch 4 (items 2, 27): 30 Nov 2015 (s 2(1) items 2, 3, 6)

s 28-20 — Rules governing choice of method

(1) You can choose only one method for all the * car expenses for the * car for the income year. Choosing one method precludes the other method. (2) However, you can change your choice for the income year. Example: You choose the “log book” method and deduct $1,000. On audit, the Commissioner finds that your claim is too high and should be reduced to $500. You would have been able to deduct $700 if you had chosen the “cents per kilometre” method. This rule lets you change your choice and deduct the $700. (3) You can also choose different methods for the same * car for different income years and different methods for different cars for the same year.

Amendment history: Amended by No 162 of 2015, effective Sch 1 (items 1–3, 21–46) and Sch 4 (items 2, 27): 30 Nov 2015 (s 2(1) items 2, 3, 6)

s 28-25 — How to calculate your deduction

(1) To calculate your deduction using the “cents per kilometre” method, use this formula: (2) But you can use this formula for the first 5,000 * business kilometres only. If the * car travelled more than 5,000 business kilometres, you must discard the kilometres in excess of 5,000. Example: If the car travelled 5,085 business kilometres, you could claim for 5,000, and would lose the extra 85. (3) Business kilometres are kilometres the * car travelled in the course of: (a) producing your assessable income; or (b) your * travel between workplaces. You calculate the number of business kilometres by making a reasonable estimate. (4) For the purposes of subsection (1), the Commissioner may, by legislative instrument, determine rates of cents per kilometre for cars for an income year. (5) In determining a rate, the Commissioner must have regard to the average operating costs for the cars to be covered by that rate. Note: Examples of operating costs include fixed costs such as registration, insurance and depreciation, and variable costs such as fuel and maintenance.

Amendment history: 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 162 of 2015, effective Sch 1 (items 1–3, 21–46) and Sch 4 (items 2, 27): 30 Nov 2015 (s 2(1) items 2, 3, 6)

s 28-30 — Capital allowances

If a * balancing adjustment event occurs for the * car, you will need to refer to the capital allowances rules in Division 40 to find out how using this method affects the operation of those rules. See section 40 ‑ 370 (about balancing adjustments for some cars).

Amendment history: Repealed and substituted 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 77 of 2001, effective Sch 2 (items 149–476, 488): 30 June 2001 (s 2(1))

s 28-35 — Substantiation

To use this method, you do not need to substantiate the * car expenses for the * car.

s 28-90 — How to calculate your deduction

(1) To use the “log book” method, you multiply the amount of each * car expense by the * business use percentage. The expense (2) The expense must qualify as a deduction under some provision of this Act outside this Division (or would qualify if, while you * held the * car, you had used it only in producing your assessable income). If only part of the expense would qualify, you multiply that part by the * business use percentage. Example: You borrow money to buy a car. You make repayments of principal and payments of interest. You cannot deduct the repayments of principal because they are capital expenses. The interest payments would be deductible in full if, throughout the income year, you had used the car only in producing your assessable income. Using the “log book” method: if you held the car for the whole income year—multiply the interest payments by the business use percentage; if you held the car for only 6 months of the income year—multiply the interest payments for those 6 months by the business use percentage. To find out whether an expense qualifies as a deduction under this Act, see Division 8 (Deductions). The percentage (3) The business use percentage is calculated by dividing:  the number of * business kilometres that the * car travelled in the period when you * held it during the income year; by  the total number of kilometres that the car travelled in that period; and expressing the result as a percentage. (4) Business kilometres are kilometres the * car travelled in the course of: (a) producing your assessable income; or (b) your * travel between workplaces. (5) You calculate the number of business kilometres by making a reasonable estimate. The estimate must take into account all relevant matters, including: (a) any log books, odometer records or other records you have; and (b) any variations in the pattern of use of the * car; and (c) any changes in the number of cars you used in the course of producing your assessable income. (6) You hold a * car while you own it, or it is leased to you, for use in the course of producing your assessable income, even if it is also used for some other purpose. Note 1: In certain circumstances the lessee of a luxury car is taken to be its owner (see subsection 242 ‑ 15(2)). Note 2: In certain circumstances the notional buyer of property is taken to be its owner (see subsection 240 ‑ 20(2)).

Amendment history: Amended by No 174 of 1997, effective Sch 6 (items 1–16, 23(1)) and Sch 9 (items 1–23, 30(1)): 21 Nov 1997 (s 2(1), (3)) | Amended by No 72 of 2001, effective 30 June 2001 | 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 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)

s 28-95 — Eligibility

You can use this method only if you * held the * car for some or all of the income year.

s 28-100 — Substantiation

(1) To use this method, you must substantiate the * car expenses under Subdivision 900 ‑ C. (2) You must also keep a log book. Subdivision 28 ‑ G explains:  how often you need to keep a log book;  how to keep a log book. The log book is relevant to estimating the number of business kilometres the * car travelled in the period when you * held it during the income year. (3) You must keep odometer records for the period when you * held the * car during the income year. Subdivision 28 ‑ H tells you about odometer records, which document the total number of kilometres the car travelled in that period. (4) You must record the following information, in writing, before you lodge your * income tax return: (a) your estimate of the number of * business kilometres; and (b) the * business use percentage. However, the Commissioner may allow you to record the information later. (5) You must retain the log book and the odometer records. Subdivision 28 ‑ I has the rules about this.

s 28-105 — What this Subdivision is about

This Subdivision tells you how to keep a log book. A log book is relevant to estimating the number of business kilometres the car travelled in the period when you held it during the income year. Table of sections 28 ‑ 110 Steps for keeping a log book Operative provisions 28 ‑ 115 Income years for which you need to keep a log book 28 ‑ 120 Choosing the 12 week period for a log book 28 ‑ 125 How to keep a log book 28 ‑ 130 Replacing one car with another

s 28-110 — Steps for keeping a log book

There are 3 steps you need to follow in keeping a log book:  identify an income year for which to keep a log book;  choose a period of at least 12 weeks for the log book to cover;  record journeys made in the car during the log book period in the course of producing your assessable 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))

s 28-115 — Income years for which you need to keep a log book

(1) You need to keep a log book for the first income year for which you use this method for the * car. (2) Having kept a log book for one income year, you don’t need to keep a new one for the next 4 or more income years unless subsection (3) or (4) requires it. If you haven’t kept a new log book for 4 income years in a row, you must keep one for the next income year. Example: If you keep a log book in 1997 ‑ 98, you would need to keep the next one in 2002 ‑ 2003, unless subsection (3) or (4) requires one sooner. (3) You must keep a log book for an income year if the Commissioner sends you a notice before the year directing you to keep a log book for the * car for that year. (4) You must keep a log book for an income year if, during that year, you get one or more additional * cars for which you want to use the “log book” method for that year. (5) When you replace one * car with another, you might have a period when you * hold both the new car and the old car, or a period when you no longer * hold the old car but do not yet hold the new car. In both these cases, you are treated for the purposes of subsection (4) as if you held the one car continuously. (6) You may choose to keep a log book for an income year even if you don’t need to; for example, because you want to establish a higher * business use percentage.

s 28-120 — Choosing the 12 week period for a log book

(1) The log book must cover a continuous period of at least 12 weeks throughout which you * held the * car. If you hold the car for less than 12 weeks, the period must be the entire period for which you held the car. (2) The period may overlap the start or end of the income year, so long as it includes part of the year. (3) If you want to use the “log book” method for 2 or more * cars for the same income year, the log books for those cars must cover periods that are concurrent.

s 28-125 — How to keep a log book

(1) It is in your interests to record in the log book any journey made in the * car during the log book period in the course of producing your assessable income. If a journey is not recorded, the log book will indicate a lower * business use percentage than is actually the case. (2) A journey is recorded by making in the log book an entry specifying: (a) the day the journey began and the day it ended; (b) the * car’s odometer readings at the start and end of the journey; (c) how many kilometres the car travelled on the journey; (d) why the journey was made. The record must be made at the end of the journey or as soon as possible afterwards. (3) If 2 or more journeys in a row are made in the * car on the same day in the course of producing your assessable income, they can be recorded as a single journey. (4) The following must be entered in the log book: (a) when the log book period begins and ends; (b) the * car’s odometer readings at the start and the end of the period; (c) the total number of kilometres that the car travelled during the period; (d) the number of kilometres that the car travelled, in the course of producing your assessable income, on journeys recorded in the log book; (e) the number of kilometres referred to in paragraph (d), expressed as a percentage of the total number referred to in paragraph (c). Each of the entries must be made at or as soon as possible after the start or end of the period, as appropriate. (5) Each entry in the log book must be in English.

s 28-130 — Replacing one car with another

(1) For the purposes of using the “log book” method, you may nominate one * car as having replaced another car with effect from a day specified in the nomination. (2) After the nomination takes effect, the replacement * car is treated as the original car, and the original car is treated as a different car. This means that you do not need to repeat for the replacement car the steps you have already taken for the original car under this Subdivision. (3) You must record the nomination in writing before you lodge your * income tax return for the income year in which the nomination takes effect. However, the Commissioner may allow you to do it later. (4) You must retain the nomination document until the end of the period for which you must retain the last log book that you began to keep for the original * car before the day of effect of the nomination. (5) Section 28 ‑ 150 (which is about retaining log books) applies to the nomination document in the same way as it applies to that last log book.

s 28-135 — What this Subdivision is about

This Subdivision tells you how to keep odometer records for a car during a particular period. Odometer records document the total number of kilometres the car travelled during a particular period. Table of sections Operative provision 28 ‑ 140 How to keep odometer records for a car for a period

s 28-140 — How to keep odometer records for a car for a period

(1) Odometer records for a period are kept in the form of a document in which the following are entered: (a) the * car’s odometer readings at the start and the end of the period; (b) if there is a nomination under section 28 ‑ 130 to replace the car with another * car with effect from a day in that period—the odometer readings, at the end of that day, of both cars affected by the nomination. (2) Each entry under subsection (1) must be in English and must be made at or as soon as possible after the start or end of the period, or the end of the specified day, as appropriate. (3) The following must also be entered in the document: (a) the * car’s make, model and registration number (if any); (b) if the car has an internal combustion engine—its engine capacity expressed in cubic centimetres; (c) if there is a nomination under section 28 ‑ 130 to replace the car with another * car—the corresponding details for the other car affected by the nomination. (4) Each entry under subsection (3) must be made in English and must be made before you lodge your * income tax return. (5) The Commissioner may allow you to make an entry under this section after you lodge your * income tax return.

s 28-150 — Retaining the log book for the retention period

(1) You must retain the log book: (a) first, until the end of the latest income year for which you rely on the log book to support your calculation of the * business use percentage for the * car; and (b) then for another 5 years. The period for which you must retain the log book is called the retention period . (2) The 5 years start on the due day for lodging your * income tax return for that latest income year. If you lodge your return later, the 5 years start on the day you lodge it. (3) However, the * retention period is extended if, when the 5 years end, you are involved in a dispute with the Commissioner that relates to a deduction worked out using a * business use percentage that you are relying on the log book to support. See section 900 ‑ 170. (4) If you do not retain the log book for the * retention period, you cannot deduct any amount worked out using a * business use percentage that you are relying on the log book to support. If you have already deducted such an amount, your assessment may be amended to disallow the deduction. (5) For the purposes of the rules about retaining and producing records of expenses (see Subdivision 900 ‑ G), the log book is treated as a record of the * car expenses for each year for which you use a * business use percentage that you are relying on the log book to support. (6) If you lose the log book, there are rules that might help you in section 900 ‑ 205. For the purposes of the rules about relief from the effects of failing to substantiate (see Subdivision 900 ‑ H), not doing something required by this Division is treated in the same way as not doing something necessary to follow the rules in Division 900.

s 28-155 — Retaining odometer records

(1) You must retain your odometer records relating to the period when you * held the * car in the income year. (2) If you keep a log book for the income year, you must retain the odometer records for the same period as the log book, and section 28 ‑ 150 applies to them in the same way as it applies to the log book. (3) If you don’t keep a log book for the income year, you must retain the odometer records for the same period as written evidence of a * car expense for the * car for the income year, and section 900 ‑ 75 applies to them in the same way as it applies to written evidence of an expense. Note: Section 900 ‑ 75 is about retaining written evidence of a car expense.

s 28-160 — What this Subdivision is about

This Subdivision sets out the situations where you cannot use, or don’t need to use, either of the 2 methods. These situations involve either the nature of your car or the way you use it. Table of sections Operative provisions 28 ‑ 165 Exception for particular cars taken on hire 28 ‑ 170 Exception for particular cars used in particular ways 28 ‑ 175 Further miscellaneous exceptions 28 ‑ 185 Application of Subdivision 28 ‑ J to recipients and payers of certain withholding payments

Amendment history: Amended by No 162 of 2015, effective Sch 1 (items 1–3, 21–46) and Sch 4 (items 2, 27): 30 Nov 2015 (s 2(1) items 2, 3, 6)

s 28-165 — Exception for particular cars taken on hire

(1) For particular types of * cars taken on hire you cannot use one of the 2 methods to calculate your deductions for * car expenses. (2) Instead, you must calculate the deductions under the normal principles governing deductions, including the rules for apportioning a loss or outgoing that is only partly attributable to producing assessable income. (3) This section applies to a taxi taken on hire. (4) It also applies to a * motor vehicle taken on hire under an agreement of a kind ordinarily entered into by people who take motor vehicles on hire intermittently, as the occasion requires, on an hourly, daily, weekly or short term basis, except if the motor vehicle: (a) has been taken on hire under successive agreements of a kind that result in substantial continuity of the motor vehicle being taken on hire; or (b) it is reasonable to expect that the motor vehicle will be taken on hire under successive agreements of a kind that will so result.

Amendment history: Amended by No 162 of 2015, effective Sch 1 (items 1–3, 21–46) and Sch 4 (items 2, 27): 30 Nov 2015 (s 2(1) items 2, 3, 6)

s 28-170 — Exception for particular cars used in particular ways

(1) For particular types of * cars used in particular ways you don’t need to use one of the 2 methods to calculate your deductions for * car expenses. (2) You may use one of the 2 methods, or you may instead calculate the deductions under the normal principles governing deductions, including the rules for apportioning a loss or outgoing that is only partly attributable to producing assessable income. (3) This section applies if, whenever you used the * car in the income year: (a) the car was covered by the description in column 2 of an item in the table below; and (b) you used the car as described in column 3 of that item. Item Column 2 Particular car Column 3 Exempt use 1. The * car was: (a) a panel van or utility truck; or (b) any other road vehicle designed to carry a load of less than 1 tonne (other than a vehicle designed principally to carry passengers); or You used the car only in one or more of the following ways: (a) in the course of producing your assessable income; (b) to go between your residence and a place where you use the car in the course of producing your assessable income; (c) by providing the car to someone else to drive between his or her residence and a place where the car is used in the course of producing your assessable income; (c) a taxi. (d) for the purpose of travel that is incidental to using the car in the course of producing your assessable income; (e) for your own or someone else’s private use that was minor, infrequent and irregular. 2. The * car was part of the * trading stock of a * business of selling cars that you carried on. You used the car in the course of the business. 3. The * car was any type of car. You let the car on lease or hire in the course of a * business of letting cars on lease or hire that you carry on. 4. The * car was any type of car. As an employer, you provided the car for the exclusive use of one or more of the following: (a) your employees; (b) their * relatives; in circumstances where one or more of them was entitled to use the car for private purposes. Note: This Subdivision also applies to entities that are not employers, but pay (or are liable to pay) withholding payments covered by subsection 28 ‑ 185(3).

Amendment history: 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 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 162 of 2015, effective Sch 1 (items 1–3, 21–46) and Sch 4 (items 2, 27): 30 Nov 2015 (s 2(1) items 2, 3, 6)

s 28-175 — Further miscellaneous exceptions

(1) This section lists some miscellaneous cases where you don’t need to use one of the 2 methods to calculate your deductions for * car expenses. (2) You may use one of the 2 methods, or you may instead calculate the deductions under the normal principles governing deductions, including the rules for apportioning a loss or outgoing that is only partly attributable to producing assessable income. (3) The cases are as follows: (a) the * car was unregistered throughout the period when you * held it during the income year, and during that period you used it principally in the course of producing your assessable income; or (b) at some time during the income year the * car was part of the * trading stock of a * business of selling cars that you carried on, and you didn’t use the car at any time during that year; or (c) the expense is to do with repairs to or other work on the * car, and you incurred it in the course of a * business that you carried on of doing repairs or other work on cars. In applying paragraph (a), the car is taken to be registered in a particular place while it is lawful to drive the car on a public road there.

Amendment history: 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 162 of 2015, effective Sch 1 (items 1–3, 21–46) and Sch 4 (items 2, 27): 30 Nov 2015 (s 2(1) items 2, 3, 6)

s 28-185 — Application of Subdivision 28 ‑ J to recipients and payers of certain withholding payments

Application to recipients (1) If an individual receives, or is entitled to receive, * withholding payments covered by subsection (3), this Subdivision applies to him or her: (a) in the same way as it applies to an employee; and (b) as if an entity (a notional employer ) that makes (or is liable to make) such payments to him or her were his or her employer; and (c) as if any other individual who receives, or is entitled to receive, such payments from a notional employer were also an employee of the notional employer. Application to payers (2) This Division applies to an entity that makes, or is liable to make, * withholding payments covered by subsection (3): (a) in the same way as it applies to an employer; and (b) as if an individual to whom the entity makes (or is liable to make) such payments were the entity’s employee. Withholding payments covered (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 ‑ 35 Payment to employee 2 Section 12 ‑ 40 Payment to company director 3 Section 12 ‑ 45 Payment to office holder 3A Section 12 ‑ 47 Payment to * religious practitioner 4 Section 12 ‑ 50 Return to work payment 5 Subdivision 12 ‑ C Payments for retirement or because of termination of employment 6 Subdivision 12 ‑ D Benefit and compensation payments

Amendment history: Repealed and substituted by No 178 of 1999, effective Schedule 1 (items 6, 8, 70–78): 1 July 2000 Remainder: Royal Assent | Amended by No 168 of 2001, effective Schedule 2: 1 July 2000 Remainder: Royal Assent | Amended by No 15 of 2007, effective s 4, Sch 1 (items 150–236, 240, 242–260, 406(1)–(3)), Sch 3 (items 8–44, 66) and Sch 4 (items 1–8): 15 Mar 2007 (s 2(1) items 1, 2, 6, 8, 9) Sch 2: 12 Apr 2007 (s 2(1) item 3) | Amended by No 56 of 2010, effective s. 4, Schedule 3 (items 2–7, 10(1)–(4)), Schedule 4, Schedule 5 (items 1–3, 3A, 3B, 4–53, 55–72, 78–110, 112–129, 131–136, 141–146, 146A, 147, 148, 148A, 149, 150, 150A–150F, 151–188, 193–220) and Schedule 6 (items 1–11, 19–26, 56, 57, 115, 127–155): 3 June 2010 Schedule 2 (items 2, 4): 4 June 2010 Sch 5 (item 111): 26 Mar 2009 (s 2(1) item 11B)

s 30-1 — What this Division is about

This Division sets out the rules for working out deductions for certain gifts or contributions that you make. Table of sections 30 ‑ 5 How to find your way around this Division 30 ‑ 10 Index

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 30-5 — How to find your way around this Division

(1) You should start at Subdivision 30 ‑ A unless you are making a contribution or gift to a political party, independent candidate or member. Note: Subdivision 30 ‑ DA deals with the deductibility of contributions and gifts to political parties, independent candidates and members. (2) Subdivision 30 ‑ A contains a table of all the gifts and contributions that you can deduct. You need to look at the table to see whether the type of gift or contribution you are making is covered by it. (3) In some cases, the table sends you off to Subdivision 30 ‑ B. It has a number of tables that list particular funds, authorities or institutions that deductible gifts can be made to. (4) In other cases, the table sends you off to Subdivision 30 ‑ C. It contains rules that apply to particular gifts of property. (4AA) Subdivision 30 ‑ BA provides for the Commissioner to endorse as a deductible gift recipient an entity that is, or operates, a fund, authority or institution. The relevance of the Subdivision to you is that generally you can deduct only a gift you make to a recipient that is endorsed or named in: (a) this Division; or (b) regulations made for the purposes of this Division. Note: The fact that gifts to a recipient registered in the Australian Business Register are deductible will be shown in the Register. (4AB) Subdivision 30 ‑ CA sets out administrative rules which do not directly affect whether you can deduct a gift you make. The rules require: (a) a receipt issued by an entity for a gift to the entity or to a fund, authority or institution operated by the entity to show the entity’s ABN; and (b) the Australian Business Registrar to enter in the Australian Business Register a statement in relation to an entity entered in the Register if: (i) gifts to the entity are deductible; or (ii) gifts to a fund, authority or institution operated by the entity are deductible. (4B) Subdivision 30 ‑ DB allows you to spread deductions for certain gifts and covenants over up to 5 income years.

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 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 167 of 2001, effective Sch 4 (items 8–10) and Sch 7 and 8: 1 Oct 2001 (s 2(1)) | Amended by No 67 of 2003, effective Schedule 10 (items 13–16): 14 Oct 2003 ( see s. 2(1)) | 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 65 of 2006, effective Schedule 4 (items 1–10, 12): Royal Assent | 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 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 30-10 — Index

There is an index to this Division in Subdivision 30 ‑ G.

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 30-15 — Table of gifts or contributions that you can deduct

(1) You can deduct a gift or contribution that you make in the situations set out in the following table. It tells you:  who the recipient of the gift or contribution can be; and  the type of gift or contribution that you can make; and  how much you can deduct for the gift or contribution; and  any special conditions that apply. (2) A testamentary gift or contribution is not deductible under this section. Note: Subdivision 30 ‑ DA deals with the deductibility of contributions and gifts to political parties, independent candidates and members. Deductible gifts or contributions Recipient Type of gift or contribution How much you can deduct Special conditions 1 A fund, authority or institution covered by an item in any of the tables in Subdivision 30 ‑ B. A gift of: (a) money; or (b) property (including * trading stock) that you purchased during the 12 months before making the gift; or (c) an item of your trading stock if:  the gift is a disposal of the item outside the ordinary course of your * business; and  no election has been made, or is made, in relation to the item under Subdivision 385 ‑ E (about electing to spread or defer profit from the forced disposal or death of * live stock); or (d) property valued by the Commissioner at more than $5,000; or (a) if the gift is money—the amount you are giving; or (b) if the gift is property (except trading stock covered by paragraph (c), property covered by paragraph (d) or shares covered by paragraph (e))—the lesser of the market value of the property on the day you made the gift and the amount you paid for the property; or (c) if the gift is an item of your trading stock:  that you disposed of outside the ordinary course of your business; and  for which no election has been made, or is made, in relation to the item under Subdivision 385 ‑ E; the market value of the item on the day you made the gift; or (a) the fund, authority or institution must be in Australia; and (aa) the fund, authority or institution must either meet the requirements of section 30 ‑ 17 or be mentioned by name in the relevant table item in Subdivision 30 ‑ B; and (c) any conditions set out in the relevant table item in Subdivision 30 ‑ B must be satisfied; and (d) if the property is to be valued by the Commissioner—the requirements of section 30 ‑ 212 are satisfied. (e) * shares that you have acquired in a * listed public company if:  the shares are listed for quotation in the official list of a stock exchange that is listed under the heading “Australia” in regulations made for the purposes of the definition of * approved stock exchange; and  the * market value of the shares on the day you made the gift is $5,000 or less; and  you acquire the shares at least 12 months before making the gift. (d) if the gift is property valued by the Commissioner at more than $5,000 and you did not purchase the property during the 12 months before making the gift—the value of the property as determined by the Commissioner; or (e) if the gift is shares described in paragraph (e) of the previous column—the market value of the shares on the day you made the gift. 2 An * ancillary fund established and maintained under a will or instrument of trust solely for: (a) the purpose of providing money, property or benefits:  to a fund, authority or institution gifts to which are deductible under item 1 of this table; and  for any purposes set out in the item of the table in Subdivision 30 ‑ B that covers the fund, authority or institution; or A gift of: (a) money; or (b) property (including * trading stock) that you purchased during the 12 months before making the gift; or (c) an item of your trading stock if:  the gift is a disposal of the item outside the ordinary course of your * business; and  no election has been made, or is made, in relation to the item under Subdivision 385 ‑ E (about electing to spread or defer profit from the forced disposal or death of * live stock); or (d) property valued by the Commissioner at more than $5,000; or (a) if the gift is money—the amount you are giving; or (b) if the gift is property (except trading stock covered by paragraph (c), property covered by paragraph (d) or shares covered by paragraph (e))—the lesser of the market value of the property on the day you made the gift and the amount you paid for the property; or (c) if the gift is an item of your trading stock:  that you disposed of outside the ordinary course of your business; and  for which no election has been made, or is made, in relation to the item under Subdivision 385 ‑ E; the market value of the item on the day you made the gift; or (b) the terms of the will or trust must allow the trustee to invest money that the ancillary fund receives because of the gift only in a way that an * Australian law allows trustees to invest trust money; and (c) the ancillary fund must meet the requirements of section 30 ‑ 17; and (d) if the property is to be valued by the Commissioner—the requirements of section 30 ‑ 212 are satisfied. (b) the establishment of such a fund, authority or institution. (e) * shares that you have acquired in a * listed public company if:  the shares are listed for quotation in the official list of a stock exchange that is listed under the heading “Australia” in regulations made for the purposes of the definition of * approved stock exchange; and  the * market value of the shares on the day you made the gift is $5,000 or less; and  you acquire the shares at least 12 months before making the gift. (d) if the gift is property valued by the Commissioner at more than $5,000 and you did not purchase the property during the 12 months before making the gift—the value of the property as determined by the Commissioner; or (e) if the gift is shares described in paragraph (e) of the previous column—the market value of the shares on the day you made the gift. 4 (a) the Australiana Fund; or (b) a public library in Australia; or (c) a public museum in Australia; or (d) a public art gallery in Australia; or (e) an institution in Australia consisting of a public library, a public museum and a public art gallery or any 2 of them. A gift of property (except an estate or interest in land or in a building or part of a building). The general rule is that you can deduct the average of the * GST inclusive market values (as reduced under subsection (3) if that subsection applies) specified in the written valuations you get from approved valuers. Subdivision 30 ‑ C sets out: (a) how a person becomes an approved valuer; and (b) the exceptions to the general rule; and (c) the situations when the amount you can deduct is reduced. If the property is jointly owned, see section 30 ‑ 225 to work out how much of the gift you can deduct. (a) the property must be accepted by the recipient for inclusion in a collection it is maintaining or establishing; and (ba) the institution must meet the requirements of section 30 ‑ 17, unless it is the Australiana Fund; and (c) you must satisfy the valuation requirements in section 30 ‑ 200, unless section 30 ‑ 205 (about the proceeds of the sale being assessable) applies. 5 The Commonwealth (for the purposes of Artbank). A gift of property (except an estate or interest in land or in a building or part of a building). The general rule is that you can deduct the average of the * GST inclusive market values (as reduced under subsection (3) if that subsection applies) specified in the written valuations you get from approved valuers. Subdivision 30 ‑ C sets out: (a) how a person becomes an approved valuer; and (b) the exceptions to the general rule; and (c) the situations when the amount you can deduct is reduced. If the property is jointly owned, see section 30 ‑ 225 to work out how much of the gift you can deduct. (a) the property must be accepted by the Commonwealth for inclusion in a collection maintained, or being established, for the purposes of Artbank; and (b) you must satisfy the valuation requirements in section 30 ‑ 200, unless section 30 ‑ 205 (about the proceeds of the sale being assessable) applies. 6 (a) the National Trust of Australia (New South Wales); or (b) the National Trust of Australia (Victoria); or (c) National Trust of Australia (Queensland) Limited; or (d) The National Trust of South Australia; or (e) The National Trust of Australia (W.A.); or (f) the National Trust of Australia (Tasmania); or (g) The National Trust of Australia (Northern Territory); or (h) the National Trust of Australia (A.C.T.); or (i) the Australian Council of National Trusts. A gift of a place included in: (a) the National Heritage List, or the Commonwealth Heritage List, under the Environment Protection and Biodiversity Conservation Act 1999 ; or (b) the Register of the National Estate under the Australian Heritage Council Act 2003 . The general rule is that you can deduct the average of the * GST inclusive market values (as reduced under subsection (3) if that subsection applies) specified in the written valuations you get from approved valuers. Subdivision 30 ‑ C sets out: (a) how a person becomes an approved valuer; and (b) the exceptions to the general rule; and (c) the situations when the amount you can deduct is reduced. If the place is jointly owned, see section 30 ‑ 225 to work out how much of the gift you can deduct. (a) the place must be accepted by the recipient for the purpose of preserving it for the benefit of the public; and (c) you must satisfy the valuation requirements in section 30 ‑ 200, unless section 30 ‑ 205 (about the proceeds of the sale being assessable) applies. 7 A * deductible gift recipient that is a fund, authority or institution covered by item 1 or 2 of this table. A contribution of: (a) money, if the amount is more than $150; or (b) property that you purchased during the 12 months before making the contribution, if the lesser of:  the * market value of the property on the day you made the contribution; and  the amount you paid for the property; is more than $150; or (c) property valued by the Commissioner at more than $5,000, if you did not purchase the property during the 12 months before making the contribution; or (a) if the contribution is money—the amount of the contribution, reduced by the * GST inclusive market value, on the day you made the contribution, of the right to attend, or participate in, the fund ‑ raising event; or (b) if the contribution is property that you purchased during the 12 months before making the contribution—the lesser of:  the market value of the property on the day you made the contribution; and  the amount you paid for the property; reduced by the GST inclusive market value, on the day you made the contribution, of the right to attend, or participate in, the fund ‑ raising event; or (a) if the contribution is money—the GST inclusive market value, on the day you made the contribution, of the right to attend, or participate in, the fund ‑ raising event must not exceed the lesser of:  20% of the amount of the contribution; and  $150; and (ca) * shares that you have acquired in a * listed public company if:  the shares are listed for quotation in the official list of a stock exchange that is listed under the heading “Australia” in regulations made for the purposes of the definition of * approved stock exchange; and  the market value of the shares on the day you made the contribution is more than $150 and less than or equal to $5,000; and  you acquire the shares at least 12 months before making the contribution; (c) if the contribution is property valued by the Commissioner at more than $5,000 and you did not purchase the property during the 12 months before making the contribution—the value of the property as determined by the Commissioner, reduced by the GST inclusive market value, on the day you made the contribution, of the right to attend, or participate in, the fund ‑ raising event; or (ca) if the contribution is shares described in paragraph (ca) of the previous column—the market value of the shares on the day you made the contribution, reduced by the GST inclusive market value, on the day you made the contribution, of the right to attend, or participate in, the fund ‑ raising event. (b) if the contribution is property that you purchased during the 12 months before making the contribution—the GST inclusive market value, on the day you made the contribution, of the right to attend, or participate in, the fund ‑ raising event must not exceed the lesser of:  20% of the lesser of the market value of the property on the day you made the contribution and the amount you paid for the property; and  $150; and where: (d) the contribution is not a gift; and (e) either:  the contribution is made in return for a right permitting you to attend, or participate in, a particular * fund ‑ raising event in Australia; or  the contribution is made in return for a right permitting an individual (other than you) to attend, or participate in, a particular fund ‑ raising event in Australia. (c) if the contribution is property valued by the Commissioner at more than $5,000 and you did not purchase the property during the 12 months before making the contribution—the GST inclusive market value, on the day you made the contribution, of the right to attend, or participate in, the fund ‑ raising event must not exceed $150; and (ca) if the contribution is shares described in paragraph (ca) of the column headed “Type of gift or contribution”—the GST inclusive market value, on the day you made the contribution, of the right to attend, or participate in, the fund ‑ raising event must not exceed the lesser of:  20% of the market value of the shares on the day you made the contribution; and  $150; and (d) if:  instead of making the contribution you had made a gift of money to the fund, authority or institution; and  the gift had been made for the same purpose for which funds were to be raised by the fund ‑ raising event; you could have deducted the gift under item 1 or 2 of this table; and (e) you must be an individual; and (f) you cannot deduct more than 2 contributions in relation to the same fund ‑ raising event; and (g) if the property is to be valued by the Commissioner—the requirements of section 30 ‑ 212 are satisfied. 8 A * deductible gift recipient that is a fund, authority or institution covered by item 1 or 2 of this table. A contribution of money, if: (a) the amount is more than $150; and (b) the contribution is not a gift; and (c) you made the contribution by way of consideration for the supply of goods or services; and The amount of the contribution, reduced by the GST inclusive market value, on the day you made the contribution, of the goods or services. (a) the GST inclusive market value, on the day you made the contribution, of the goods or services must not exceed the lesser of:  20% of the amount of the contribution; and  $150; and (d) you made the contribution because you were the successful bidder at an auction that:  was a particular * fund ‑ raising event in Australia; or  was held at a particular fund ‑ raising event in Australia; and (e) the amount of the contribution exceeds the * GST inclusive market value, on the day you made the contribution, of the goods or services. (b) if:  instead of making the contribution you had made a gift of money to the fund, authority or institution; and  the gift had been made for the same purpose for which funds were to be raised by the fund ‑ raising event; you could have deducted the gift under item 1 or 2 of this table; and (c) you must be an individual. (3) For the purposes of items 4, 5 and 6 of the table in subsection (2), the * GST inclusive market values of the property or place 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 or place at the time you made the gift; and (b) your acquisition had been for a * creditable purpose. (4) For the purposes of item 7 of the table in subsection (2), 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. (5) For the purposes of item 8 of the table in subsection (2), 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 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 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 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 86 of 2003, effective Sch 1 (items 4–6): 1 Jan 2004 (s 2(1) item 2) | 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 65 of 2006, effective Schedule 4 (items 1–10, 12): 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 97 of 2008, effective Sch 1 (items 3–12) and Sch 3 (items 44–173, 189): 3 Oct 2008 (s 2(1) items 2, 3–5) | 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 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 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 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 58 of 2026, effective sch 1, 4: 1 July 2026 (s 2(1) items 2, 3)

s 30-17 — Requirements for certain recipients

(1) This section sets out requirements to be met for you to be able to deduct a gift you make to a fund, authority or institution described in the column headed “Recipient” of item 1, 2 or 4 of the table in section 30 ‑ 15. However, this section does not apply to: (a) a fund, authority or institution that is mentioned by name in an item of a table in Subdivision 30 ‑ B; or (c) the Australiana Fund. (2) The fund, authority or institution must: (a) be an entity or * government entity that is endorsed under Subdivision 30 ‑ BA as a * deductible gift recipient; or (b) in the case of a fund—either: (i) be owned legally by an entity that is endorsed under Subdivision 30 ‑ BA as a * deductible gift recipient for the operation of the fund; or (ii) be under the control of one or more persons who constitute a * government entity that is endorsed under Subdivision 30 ‑ BA as a * deductible gift recipient for the operation of the fund; or (c) in the case of an authority or institution—be part of an entity or * government entity that is endorsed under Subdivision 30 ‑ BA as a * deductible gift recipient for the operation of the authority or institution. Example: A public fund that is established and maintained for constructing a building to be used by a State school and is controlled by the principal of the school would be an example of a fund under the control of one or more persons who constitute a government entity that is endorsed as a deductible gift recipient for the operation of the fund, if the school were so endorsed.

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 30-20 — Health

(1) This table sets out general categories of health recipients. Health—General Item Fund, authority or institution Special conditions—fund, authority or institution Special conditions—gift 1.1.1 a public hospital the public hospital must be: (a) an * Australian government agency; or (b) a * registered charity none 1.1.2 a hospital carried on by a society or association the society or association must be a * registered charity none 1.1.3 a public fund maintained for: (a) the purpose of providing money for hospitals covered by item 1.1.1 or 1.1.2; or (b) the establishment of such hospitals (a) the public fund must have been established before 23 October 1963; and (b) the public fund must be, or be operated by, an * Australian government agency or a * registered charity; and (c) the hospitals must satisfy the special conditions set out in item 1.1.1 or 1.1.2 (as applicable) none 1.1.4 a public authority engaged in research into the causes, prevention or cure of disease in human beings, animals or plants the public authority must be: (a) an * Australian government agency; or (b) a * registered charity the gift must be made for such research 1.1.5 a public institution engaged solely in research into the causes, prevention or cure of disease in human beings, animals or plants the public institution must be: (a) an * Australian government agency; or (b) a * registered charity none 1.1.6 a * registered health promotion charity none none 1.1.7 a public ambulance service the public ambulance service must be: (a) an * Australian government agency; or (b) a * registered charity none 1.1.8 a public fund established and maintained for the purpose of providing money for public ambulance services covered by item 1.1.7 (a) the public fund must be, or be operated by, an * Australian government agency or a * registered charity; and (b) the public ambulance services must satisfy the special conditions set out in item 1.1.7 none 1.1.9 a * community shed the community shed must be a * registered charity none (2) This table sets out specific health recipients. Health—Specific Item Fund, authority or institution Special conditions 1.2.1 The Royal Australian and New Zealand College of Obstetricians and Gynaecologists none 1.2.4 The Royal Australian and New Zealand College of Radiologists the gift must be made for education or research in medical knowledge or science 1.2.5 the New South Wales College of Nursing none 1.2.6 the Royal Australian and New Zealand College of Psychiatrists none 1.2.7 the Royal Australian College of General Practitioners the gift must be made for education or research in medical knowledge or science 1.2.8 the Royal Australasian College of Physicians none 1.2.9 the Royal Australasian College of Surgeons none 1.2.10 the Royal College of Pathologists of Australasia the gift must be made for education or research in medical knowledge or science 1.2.12 the Royal College of Nursing, Australia none 1.2.13 the Australian and New Zealand College of Anaesthetists none 1.2.18 The Australasian College for Emergency Medicine the gift must be made after 2 February 2009 1.2.19 Cancer Australia the gift must be made: (a) after 8 June 2011; and (b) for improving outcomes for Australians affected by breast cancer 1.2.20 The Australasian College of Dermatologists the gift must be made for education or research in medical knowledge or science 1.2.21 College of Intensive Care Medicine of Australia and New Zealand the gift must be made for education or research in medical knowledge or science 1.2.22 The Royal Australian and New Zealand College of Ophthalmologists the gift must be made for education or research in medical knowledge or science

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 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 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 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 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 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 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 79 of 2020, effective Sch 1, 3 and 5: 1 Oct 2020 (s 2(1) items 2, 4) | Amended by No 110 of 2021, effective Sch 1 and Sch 2 (items 8–13): 1 Oct 2021 (s 2(1) item 2) | Amended by No 136 of 2024, effective sch 5, sch 6 (items 12 ‑ 21): 1 Jan 2025 (s 2(1) items 10, 12)

s 30-25 — Education

(1) This table sets out general categories of education recipients. Education—General Item Fund, authority or institution Special conditions—fund, authority or institution Special conditions—gift 2.1.1 a public university the public university must be: (a) an * Australian government agency; or (b) a * registered charity none 2.1.2 a public fund for the establishment of a public university (a) the public fund must be: (i) an * Australian government agency; or (ii) a * registered charity; or (iii) operated by an Australian government agency or registered charity; and (b) the public university must satisfy the special conditions set out in item 2.1.1 none 2.1.3 an institution that is a higher education provider within the meaning of the Higher Education Support Act 2003 the institution must be: (a) an * Australian government agency; or (b) a * registered charity none 2.1.4 a residential educational institution affiliated under statutory provisions with a public university (a) the residential educational institution must be a * registered charity; and (b) the public university must satisfy the special conditions set out in item 2.1.1 none 2.1.5 a residential educational institution established by the Commonwealth none none 2.1.6 a residential educational institution that is affiliated with an institution that is a higher education provider within the meaning of the Higher Education Support Act 2003 (a) the residential educational institution must be: (i) an * Australian government agency; or (ii) a * registered charity; and (b) the higher education provider must satisfy the special conditions set out in item 2.1.3 none 2.1.7 an institution that the * Student Assistance Minister has determined to be a technical and further education institution under the Student Assistance Act 1973 the institution must be: (a) an * Australian government agency; or (b) a * registered charity see section 30 ‑ 30 2.1.8 a public fund established and maintained solely for the purpose of providing religious instruction in government schools in Australia the public fund must be: (a) an * Australian government agency; or (b) a * registered charity; or (c) operated by an Australian government agency or a registered charity none 2.1.9 a public fund established and maintained by a Roman Catholic archdiocesan or diocesan authority solely for the purpose of providing religious instruction in government schools in Australia the public fund must be: (a) an * Australian government agency; or (b) a * registered charity; or (c) operated by an Australian government agency or a registered charity none 2.1.9A a public fund established and maintained solely for the purpose of providing education in ethics: (a) in government schools in Australia; and (b) as an alternative to religious instruction, in accordance with * State law or * Territory law the public fund must be: (a) a * registered charity; or (b) operated by a registered charity none 2.1.10 a public fund established and maintained solely for providing money for the acquisition, construction or maintenance of a building used, or to be used, as a school or college by: (a) a government; or (b) a public authority; or (c) a society or association which is carried on otherwise than for the purposes of profit or gain to the individual members of the society or association the public fund must be: (a) an * Australian government agency; or (b) a * registered charity; or (c) operated by an Australian government agency or a registered charity none 2.1.11 a public fund established and maintained solely for providing money for the acquisition, construction or maintenance of a rural school hostel building to which section 30 ‑ 35 applies the public fund must be: (a) an * Australian government agency; or (b) a * registered charity; or (c) operated by an Australian government agency or a registered charity none 2.1.12 a government school that: (a) provides special education for students each of whom has a disability that is permanent or is likely to be permanent; and (b) does not provide education for other students none none 2.1.13 a public fund that is established and maintained solely for providing money for scholarships, bursaries or prizes to which section 30 ‑ 37 applies the public fund must be: (a) a * registered charity; or (b) operated by a registered charity none (2) This table sets out specific education recipients. Education—Specific Item Fund, authority or institution Special conditions 2.2.1 The Academy of the Social Sciences in Australia Incorporated none 2.2.2 the Australian Academy of Science none 2.2.3 the Australian Academy of the Humanities for the Advancement of Scholarship in Language, Literature, History, Philosophy and the Fine Arts none 2.2.4 the Australian Academy of Technological Sciences and Engineering Limited none 2.2.5 Aurora Education Foundation Limited the gift must be made after 30 June 2013 2.2.6 the Australian and New Zealand Association for the Advancement of Science none 2.2.8 Life Education Australia none 2.2.9 a company that conducts life education programs under the auspices of Life Education Australia if the company: (a) is not carried on for the purposes of profit or gain to its individual members; and (b) is prohibited by its * constitution from making any distribution of money or property to its members the gift must be for the conduct of such programs 2.2.10 the Council for Christian Education in Schools none 2.2.11 the Council for Jewish Education in Schools none 2.2.13 the Lionel Murphy Foundation none 2.2.14 the Marcus Oldham Farm Management College see section 30 ‑ 30 2.2.16 the Polly Farmer Foundation (Inc) none 2.2.17 The Australian Council of Christians and Jews the gift must be made after 6 December 1998 2.2.20 Australian Nuffield Farming Scholars Association the gift must be made after 16 April 2001 2.2.21 Dymocks Children’s Charities Limited the gift must be made after 4 January 2001 2.2.22 Australian Primary Principals Association Education Foundation the gift must be made after 1 October 2001 2.2.23 Commonwealth Study Conferences (Australia) Incorporated the gift must be made after 19 February 2001 2.2.24 Mt Eliza Graduate School of Business and Government Limited the gift must be made after 4 April 2000 and before 1 January 2023 2.2.25 Australian Human Rights Education Fund the gift must be made after 24 September 2001 2.2.26 Aboriginal Education Council (N.S.W.) Incorporated the gift must be made after 6 May 2002 2.2.27 General Sir John Monash Foundation the gift must be made after 16 June 2002 2.2.28 Australian ‑ American Educational Foundation the gift must be made after 30 April 2003 2.2.29 The Australian Literacy and Numeracy Foundation Limited the gift must be made after 11 October 2002 2.2.30 The Constitution Education Fund the gift must be made after 20 June 2003 2.2.31 Country Education Foundation of Australia Limited the gift must be made on or after 20 August 2003 2.2.33 International Specialised Skills Institute Incorporated the gift must be made after 11 August 2005 2.2.36 The Spirit of Australia Foundation the gift must be made after 10 September 2007 2.2.37 The Royal Institution of Australia Incorporated the gift must be made after 16 April 2009 2.2.39 The Charlie Perkins Scholarship Trust the gift must be made after 1 August 2010 2.2.41 Teach for Australia the gift must be made after 31 December 2012 2.2.42 The Conversation Trust the gift must be made after 21 November 2012 2.2.43 Australian Schools Plus Ltd the gift must be made on or after 1 April 2014 2.2.44 Australian Science Innovations Incorporated the gift must be made on or after 1 January 2016 2.2.45 Smile Like Drake Foundation Limited the gift must be made after 8 March 2018 and before 9 March 2023 2.2.46 The Q Foundation Trust the gift must be made after 31 December 2017 and before 1 January 2023 2.2.47 Governor Phillip International Scholarship Trust the gift must be made after 30 June 2018 and before 1 July 2025 2.2.48 High Resolves the gift must be made after 30 June 2018 and before 1 July 2025 2.2.49 Australian Academy of Law the gift must be made after 30 June 2019 and before 1 July 2025 2.2.50 Superannuation Consumers’ Centre Ltd the gift must be made after 30 June 2019 and before 1 July 2025 2.2.51 The Andy Thomas Space Foundation Limited the gift must be made after 30 June 2020 2.2.52 The Judith Neilson Institute for Journalism and Ideas the gift must be made after 30 June 2020 2.2.53 SU Australia Ministries Limited the gift must be made on or after 1 July 2021 and before 1 July 2023 2.2.55 The Ramsay Centre for Western Civilisation Limited the gift must be made after 30 June 2021 2.2.56 Australian Education Research Organisation Limited the gift must be made after 30 June 2021 2.2.57 Jewish Education Foundation (Vic) Ltd the gift must be made after 30 June 2021 and before 1 July 2026 2.2.58 Melbourne Business School Limited the gift must be made after 30 June 2022 2.2.59 Ourschool Ltd the gift must be made after 30 June 2024 and before 1 July 2029 2.2.60 Tasmanian Leaders Inc. the gift must be made after 30 June 2024 and before 1 July 2029

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 150 of 2003, effective Sch 2 (items 136–143): 1 Jan 2004 (s 2(1) item 16) | 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 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 4 of 2007, effective Schedule 1 and Schedule 2 (items 11–16, 26): Royal Assent | Amended by No 161 of 2007, effective Schedule 1: 25 Sept 2007 ( see s. 2(1)) 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 155 of 2008, effective Schedule 2 (items 45–47) and Schedule 3 (item 8): 1 Jan 2009 ( see s. 2(1)) | 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 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 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 56 of 2010, effective s. 4, Schedule 3 (items 2–7, 10(1)–(4)), Schedule 4, Schedule 5 (items 1–3, 3A, 3B, 4–53, 55–72, 78–110, 112–129, 131–136, 141–146, 146A, 147, 148, 148A, 149, 150, 150A–150F, 151–188, 193–220) and Schedule 6 (items 1–11, 19–26, 56, 57, 115, 127–155): 3 June 2010 Schedule 2 (items 2, 4): 4 June 2010 Sch 5 (item 111): 26 Mar 2009 (s 2(1) item 11B) | 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 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 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 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 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 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 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 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 110 of 2021, effective Sch 1 and Sch 2 (items 8–13): 1 Oct 2021 (s 2(1) item 2) | 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 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 30-30 — Gifts that must be for certain purposes

(1) You can deduct a gift that you make to: (a) a technical and further education institution covered by item 2.1.7 of the table in subsection 30 ‑ 25(1); or (b) the Marcus Oldham Farm Management College; only if the gift is for: (c) purposes of the institution, or of the College, that have been declared by the * Student Assistance Minister to relate solely to tertiary education; or (d) the provision of facilities for the institution, or the College, if the Student Assistance Minister has declared that he or she is satisfied the facilities are to be used principally for such purposes. (2) A declaration under subsection (1) must be in writing, signed by the Minister.

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 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 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)

s 30-35 — Rural schools hostel buildings

(1) For the purposes of item 2.1.11 of the table in subsection 30 ‑ 25(1), a rural school hostel building is one to which this section applies if it meets the conditions in subsections (2), (3) and (4). (2) The rural school hostel building must be used, or going to be used, principally as residential accommodation for students: (a) whose usual place of residence is in a rural area; and (b) who are undertaking primary or secondary education, or special education programs for children with disabilities, at a school in the same area as the building. (3) The costs of the school must be solely or partly funded by the Commonwealth, a State or a Territory. (4) The residential accommodation must be provided by: (a) the Commonwealth, a State or a Territory; or (b) a public authority; or (c) a company that: (i) is not carried on for the purposes of profit or gain to its individual members; and (ii) is prohibited by its * constitution from making any distribution of money or property to its members.

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 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)

s 30-37 — Scholarship etc. funds

For the purposes of item 2.1.13 of the table in subsection 30 ‑ 25(1), a scholarship, bursary or prize is one to which this section applies if: (a) it may only be awarded to Australian citizens, or permanent residents of Australia, within the meaning of the Australian Citizenship Act 2007 ; and (b) it is open to individuals or groups of individuals throughout a region of at least 200,000 people, or throughout at least an entire State or Territory; and (c) it promotes recipients’ education in either or both of the following: (i) * pre ‑ school courses, * primary courses, * secondary courses or * tertiary courses; (ii) educational institutions overseas, by way of study of a component of a course covered by subparagraph (i); and (d) it is awarded on merit or for reasons of equity.

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 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)

s 30-40 — Research

(1) This table sets out general categories of research recipients. Research—General Item Fund, authority or institution Special conditions—fund, authority or institution Special conditions—gift 3.1.1 a university, college, institute, association or organisation which is an approved research institute for the purposes of section 73A (Expenditure on scientific research) of the Income Tax Assessment Act 1936 the approved research institute must be: (a) an * Australian government agency; or (b) a * registered charity; or (c) operated by an Australian government agency or a registered charity the gift must be made for purposes of scientific research in the field of natural or applied science (2) This table sets out specific research recipients. Research—Specific Item Fund, authority or institution Special conditions 3.2.1 the Centre for Independent Studies none 3.2.4 The Menzies Research Centre Public Fund the gift must be made after 2 April 1998 3.2.5 The Sir Earl Page Memorial Trust the gift must be made after 6 May 2001 3.2.6 Research Australia Limited the gift must be made after 26 June 2001 3.2.7 The Page Research Centre Limited the gift must be made after 12 January 2005 3.2.8 The Chifley Research Centre Limited the gift must be made after 19 May 2005 3.2.12 The Green Institute Limited the gift must be made after 23 June 2009 3.2.13 United States Studies Centre the gift must be made after 26 July 2009 3.2.14 The Ethics Centre Limited the gift must be made on or after 24 February 2016 3.2.15 Centre For Entrepreneurial Research and Innovation Limited the gift must be made after 1 January 2017 3.2.16 The Samuel Griffith Society Inc. the gift must be made after 30 June 2019

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 93 of 1999, effective Schedule 4 (item 24): 16 Apr 1998 Remainder: Royal Assent | Amended by No 168 of 2001, effective Schedule 2: 1 July 2000 Remainder: Royal Assent | 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 4 of 2007, effective Schedule 1 and Schedule 2 (items 11–16, 26): Royal Assent | 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 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 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 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 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 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 110 of 2021, effective Sch 1 and Sch 2 (items 8–13): 1 Oct 2021 (s 2(1) item 2) | 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 136 of 2024, effective sch 5, sch 6 (items 12 ‑ 21): 1 Jan 2025 (s 2(1) items 10, 12)

s 30-45 — Welfare and rights

(1) This table sets out general categories of welfare and rights recipients. Welfare and rights—General Item Fund, authority or institution Special conditions—fund, authority or institution Special conditions—gift 4.1.1 a * registered public benevolent institution none none 4.1.2 a public fund maintained for the purpose of providing money for: (a) * registered public benevolent institutions; or (b) the establishment of registered public benevolent institutions the public fund must: (a) have been established before 23 October 1963; and (b) be: (i) a * registered charity; or (ii) operated by a registered charity none 4.1.3 a public fund established and maintained for the purpose of relieving the necessitous circumstances of one or more individuals who are in Australia the public fund must be: (a) an * Australian government agency; or (b) a * registered charity; or (c) operated by an Australian government agency or a registered charity none 4.1.4 an institution whose principal activity is the promotion of the prevention or the control of * behaviour that is harmful or abusive to human beings the institution must: (a) be a * registered charity; and (b) meet the requirements of section 30 ‑ 130; and (c) have a policy of not acting as a mere conduit for the donation of money or property to other organisations, bodies or persons the gift must be received by the institution’s gift fund (mentioned in section 30 ‑ 130) 4.1.5 a public fund (including a public fund established and maintained by a public benevolent institution) that is established and maintained solely for providing money for the relief (including relief by way of assistance to re ‑ establish a community) of people in Australia in distress as a result of a disaster to which subsection 30 ‑ 45A(1) or 30 ‑ 46(1) applies the public fund must: (a) be: (i) an * Australian government agency; or (ii) a * registered charity; or (b) be operated by: (i) an Australian government agency; or (ii) a registered charity see subsections 30 ‑ 45A(4) and 30 ‑ 46(2) 4.1.6 an institution whose principal activity is one or both of the following: (a) providing short ‑ term direct care to animals (but not only native wildlife) that have been lost or mistreated or are without owners; (b) rehabilitating orphaned, sick or injured animals (but not only native wildlife) that have been lost or mistreated or are without owners the institution must be a * registered charity none 4.1.7 an institution that would be a public benevolent institution, but for one or both of the following: (a) it also promotes the prevention or the control of diseases in human beings (but not as a principal activity); (b) it also promotes the prevention or the control of * behaviour that is harmful or abusive to human beings (but not as a principal activity) the institution must be a * registered charity none (2) This table sets out specific welfare and rights recipients. Welfare and rights—Specific Item Fund, authority or institution Special conditions 4.2.1 Amnesty International Australia none 4.2.2 the Child Accident Prevention Foundation of Australia none 4.2.3 the National Foundation for Australian Women Limited none 4.2.5 United Way Australia the gift must be made after 25 April 2013 4.2.6 the Royal Society for the Prevention of Cruelty to Animals New South Wales none 4.2.7 the Royal Society for the Prevention of Cruelty to Animals (Victoria) Inc. none 4.2.8 Australian Neighbourhood Houses & Centres Association (ANHCA) Inc. the gift must be made after 30 June 2013 4.2.9 Royal Society for the Prevention of Cruelty to Animals (South Australia) Limited none 4.2.10 the Royal Society for the Prevention of Cruelty to Animals, Western Australia none 4.2.11 Royal Society for the Prevention of Cruelty to Animals Tasmania none 4.2.12 the Society for the Prevention of Cruelty to Animals (Northern Territory) none 4.2.13 the Royal Society for the Prevention of Cruelty to Animals (A.C.T.) Incorporated none 4.2.14 RSPCA Australia none 4.2.15 the Australian Council of Social Service Incorporated the gift must be made after 30 June 2013 4.2.19 Reconciliation Australia Limited the gift must be made after 6 December 2000 4.2.20 Royal Society for the Prevention of Cruelty to Animals, Queensland Incorporated the gift must be made after 22 December 1999 4.2.21 Crime Stoppers Western Australia Limited the gift must be made after 31 October 2002 4.2.22 New South Wales Crime Stoppers Limited the gift must be made after 31 October 2002 4.2.23 Crime Stoppers Tasmania the gift must be made after 28 November 2002 4.2.24 Crime Stoppers Queensland Limited the gift must be made after 23 January 2003 4.2.25 Crime Stoppers Australia Ltd the gift must be made after 4 June 2003 4.2.26 Foundation for Alcohol Research and Education Limited the gift must be made after 5 June 2003 4.2.27 Crime Stoppers South Australia Limited the gift must be made on or after 19 September 2003 4.2.28 International Social Service ‑ Australian Branch the gift must be made after 17 March 2004 4.2.29 the Victorian Crime Stoppers Program the gift must be made after 22 April 2004 4.2.31 Crime Stoppers Northern Territory Program the gift must be made after 13 March 2005 4.2.31A ACT Region Crime Stoppers Limited the gift must be made after 12 February 2009 4.2.32 Kidsafe ACT (Inc.) the gift must be made after 2 August 2007 4.2.33 Kidsafe New South Wales (Inc.) the gift must be made after 2 August 2007 4.2.34 Kidsafe NT (Inc.) the gift must be made after 2 August 2007 4.2.35 Kidsafe Qld (Inc.) the gift must be made after 2 August 2007 4.2.36 Kidsafe SA Incorporated the gift must be made after 2 August 2007 4.2.37 Kidsafe Tasmania (Inc) the gift must be made after 2 August 2007 4.2.38 Kidsafe Vic (Inc.) the gift must be made after 2 August 2007 4.2.39 Kidsafe Western Australia (Inc) the gift must be made after 2 August 2007 4.2.43 2017 Bourke Street Fund Trust Account the gift must be made: (a) after 20 January 2017; and (b) before 21 January 2022 4.2.44 Victorian Pride Centre Ltd the gift must be made after 8 March 2018 and before 9 March 2028 4.2.45 Australian Volunteers Support Trust the gift must be made after 30 June 2019 4.2.46 Community Rebuilding Trust the gift must be made after 30 June 2019 4.2.47 Motherless Daughters Australia Limited the gift must be made after 30 June 2019 and before 1 July 2025 4.2.48 Neighbourhood Watch Australasia Limited the gift must be made after 30 June 2019 4.2.49 Alliance for Journalists’ Freedom Ltd the gift must be made after 30 June 2020 4.2.50 Youthsafe the gift must be made after 30 June 2020 4.2.51 Equality Australia Ltd the gift must be made after 30 June 2025 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 94 of 1999, effective 16 July 1999 (s 2(1)–(3)) | 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 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 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 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 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 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 118 of 2009, effective Sch 3 and Sch 6 (item 5): 4 Dec 2009 (s 2(1) items 7, 11) Sch 4: 1 July 2010 (s 2(1) item 8) Sch 6 (item 6): never commenced (s 2(1) item 12) Sch 6 (item 7): 30 June 2016 (s 2(1) item 12) | 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 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 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 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 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 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 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 1 of 2020, effective 14 Feb 2020 (s 2(1) item 1) | 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) | 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 110 of 2021, effective Sch 1 and Sch 2 (items 8–13): 1 Oct 2021 (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 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 12 of 2026, effective sch 3 (items 4 ‑ 6), sch 5 (items 1 ‑ 28): 1 Apr 2026 (s 2(1) items 4, 6)

s 30-45A — Australian disaster relief funds—declarations by Minister

(1) For the purposes of item 4.1.5 of the table in subsection 30 ‑ 45(1), an event is a disaster to which this subsection applies if the Minister has declared it to be a disaster. The Minister may do so if satisfied that: (a) the event developed rapidly and resulted in: (i) the death, serious injury or other physical suffering of a large number of people; or (ii) widespread damage to property or the natural environment; or (b) if a national emergency declaration (within the meaning of the National Emergency Declaration Act 2020 ) is in force—the event is the subject of the national emergency declaration. (2) The Minister’s declaration of an event as a disaster: (a) must be in writing; and (b) must specify the day (or the first day) of the event; and (c) must be published on the internet or by another method determined by the Minister. (3) The Minister’s declaration of an event as a disaster is not a legislative instrument. (4) You can deduct a gift that you make to a public fund covered by item 4.1.5 of the table in subsection 30 ‑ 45(1), in relation to a disaster to which subsection (1) of this section applies, only within the 2 years beginning on the day specified in the declaration as the day (or the first day) of the event for which the fund is to provide relief. Note: Public funds under item 4.1.5 of the table in subsection 30 ‑ 45(1) are for disaster relief of people in Australia. Public funds may also be established for disaster relief of people in other countries. See items 9.1.1 (which is not limited to disaster relief) and 9.1.2 of the table in section 30 ‑ 80.

Amendment history: Inserted 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 129 of 2020, effective Sch 1 (item 24): 16 Dec 2020 (s 2(1) item 2)

s 30-46 — Australian disaster relief funds—declarations under State and Territory law

(1) For the purposes of item 4.1.5 of the table in subsection 30 ‑ 45(1), a disaster is one to which this subsection applies if: (a) it is declared to be a disaster, or it gives rise to a declaration of a state of emergency, by or with the approval of a Minister of a State or Territory under the law of the State or Territory; and (b) it developed rapidly; and (c) 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; and (d) subsection 30 ‑ 45A(1) does not apply to it. (2) You can deduct a gift that you make to a public fund covered by item 4.1.5 of the table in subsection 30 ‑ 45(1), in relation to a disaster to which subsection (1) of this section applies, only within the 2 years beginning: (a) if the day (or the first day) on which the event occurred is specified in the declaration mentioned in paragraph (1)(a)—on that day; or (b) otherwise—on the day of the declaration. Note: Public funds under item 4.1.5 of the table in subsection 30 ‑ 45(1) are for disaster relief of people in Australia. Public funds may also be established for disaster relief of people in other countries. See items 9.1.1 (which is not limited to disaster relief) and 9.1.2 of the table in section 30 ‑ 80.

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 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

s 30-50 — Defence

(1) This table sets out general categories of defence recipients. Defence—General Item Fund, authority or institution Special conditions—fund, authority or institution Special conditions—gift 5.1.1 the Commonwealth or a State none the gift must be made for purposes of defence 5.1.2 a public institution or public fund established and maintained for the comfort, recreation or welfare of members of: (a) the armed forces of any part of the Sovereign’s dominions; or (b) any allied or other foreign force serving in association with the Sovereign’s armed forces the public institution or public fund must be: (a) an * Australian government agency; or (b) a * registered charity; or (c) in the case of a public fund—operated by an Australian government agency or registered charity none 5.1.3 a public fund established and maintained solely for providing money to reconstruct, or make critical repairs to, a particular war memorial that: (a) is located in Australia; and (b) commemorates events in a conflict in which Australia was involved, or people who are mainly Australians and who participated on Australia’s behalf in a conflict; and the public fund must be: (a) an * Australian government agency; or (b) a * registered charity; or (c) operated by an Australian government agency or registered charity the gift must be made within the 2 years beginning on the day on which: (a) the fund; or (b) if the fund is legally owned by an entity that is endorsed for the operation of the fund—the entity; is endorsed as a * deductible gift recipient under Subdivision 30 ‑ BA (c) is a focus for public commemoration of the events or people mentioned in paragraph (b); and (d) is solely or mainly used for that public commemoration (2) This table sets out specific defence recipients. Defence—Specific Item Fund, authority or institution Special conditions 5.2.11 The RSL Foundation the gift must be made after 20 September 2000 5.2.34 Melbourne Korean War Memorial Committee Incorporated the gift must be made after 31 December 2017 and before 1 January 2020 5.2.35 The Headstone Project (Tas) Inc. the gift must be made after 30 June 2019 and before 1 July 2025 5.2.36 Virtual War Memorial Limited the gift must be made on or after 1 July 2021 and before 1 July 2026 5.2.37 Perth Korean War Memorial Committee Incorporated the gift must be made after 30 June 2021 and before 1 July 2024

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 47 of 1998, effective Schedule 1 (items 2, 4): 1 July 1998 Remainder: Royal Assent | Amended by No 94 of 1999, effective 16 July 1999 (s 2(1)–(3)) | 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 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 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 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 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 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 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 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 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 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 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 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 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 79 of 2020, effective Sch 1, 3 and 5: 1 Oct 2020 (s 2(1) items 2, 4) | 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 115 of 2024, effective sch 1 (items 27, 28): 11 Dec 2024 (s 2(1) item 1)

s 30-55 — The environment

(1) This table sets out general categories of environment recipients. The environment—General Item Fund, authority or institution Special conditions—fund, authority or institution Special conditions—gift 6.1.1 an institution or * Australian government agency whose principal purpose is: (a) the protection and enhancement of the natural environment or of a significant aspect of the natural environment; or (b) the provision of information or education, or the carrying on of research, about the natural environment or a significant aspect of the natural environment 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; and (c) have a policy of not acting as a mere conduit for the donation of money or property to other organisations, bodies or persons the gift must be received by the gift fund (mentioned in section 30 ‑ 130) of the institution or Australian government agency (2) This table sets out specific environment recipients. The environment—Specific Item Fund, authority or institution Special conditions 6.2.1 the Australian Conservation Foundation Incorporated see section 30 ‑ 60 6.2.2 Greening Australia Limited see section 30 ‑ 60 6.2.3 Landcare Australia Limited see section 30 ‑ 60 6.2.4 the National Parks Association of New South Wales see section 30 ‑ 60 6.2.5 the Victorian National Parks Association Incorporated see section 30 ‑ 60 6.2.6 Trust for Nature (Victoria) see section 30 ‑ 60 6.2.7 the National Parks Association of Queensland see section 30 ‑ 60 6.2.8 The Nature Conservation Society of South Australia Incorporated see section 30 ‑ 60 6.2.9 Nature Foundation Limited see section 30 ‑ 60 6.2.11 the Tasmanian Conservation Trust Incorporated see section 30 ‑ 60 6.2.12 the National Parks Association of the Australian Capital Territory Incorporated see section 30 ‑ 60 6.2.13 the National Trust of Australia (New South Wales) none 6.2.14 the National Trust of Australia (Victoria) none 6.2.15 National Trust of Australia (Queensland) Limited none 6.2.16 The National Trust of South Australia none 6.2.17 The National Trust of Australia (W.A.) none 6.2.18 the National Trust of Australia (Tasmania) none 6.2.19 The National Trust of Australia (Northern Territory) none 6.2.20 the National Trust of Australia (A.C.T.) none 6.2.21 the Australian Council of National Trusts none 6.2.22 the World Wide Fund for Nature see section 30 ‑ 60 6.2.23 Mawson’s Huts Foundation Limited the gift must be made after 17 March 1997

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 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 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 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 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 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 30-60 — Gifts to a National Parks body or conservation body must satisfy certain requirements

You can deduct a gift that you make to an environmental institution covered by any of table items 6.2.1 to 6.2.12 or 6.2.22 in subsection 30 ‑ 55(2) only if, at the time of making the gift, the institution has a policy of not acting as a mere conduit for the donation of money or property to other entities.

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 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) | Repealed and substituted 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 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 30-65 — Industry, trade and design

This table sets out specific industry, trade and design recipients. Industry, trade and design—Specific Item Fund, authority or institution Special conditions 7.2.3 WorldSkills Australia none 7.2.5 Australian Business Week Limited the gift must be made after 8 December 2003 7.2.6 Ethnic Business Awards Foundation Limited the gift must be made after 30 June 2024 and before 1 July 2029 7.2.7 Social Enterprise Australia Ltd the gift must be made after 30 June 2025 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 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 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 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 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 30-70 — The family

(1) This table sets out general categories of family recipients. The family—General Item Fund, authority or institution Special conditions—fund, authority or institution Special conditions—gift 8.1.1 a public fund established and maintained: (a) by a * non ‑ profit company to which section 30 ‑ 75 applies; and (b) solely for the purpose of providing money to be used in giving or providing marriage education under the Marriage Act 1961 to individuals in Australia the public fund must be: (a) a * registered charity; or (b) operated by a registered charity none 8.1.2 a public fund that is established and maintained: (a) by a * non ‑ profit company which receives funding from the Commonwealth to provide family counselling or family dispute resolution within the meaning of the Family Law Act 1975 ; and (b) solely for the purpose of providing money to be used in providing family counselling or family dispute resolution within the meaning of the Family Law Act 1975 to individuals in Australia the public fund must be: (a) a * registered charity; or (b) operated by a registered charity none (2) This table sets out specific family recipients. The family—Specific Item Fund, authority or institution Special conditions 8.2.3 Australian Breastfeeding Association the gift must be made after 31 July 2001 8.2.4 Playgroup NSW (Inc). the gift must be made after 14 April 2005 8.2.5 Playgroup WA (Inc) the gift must be made after 13 March 2005 8.2.6 Playgroup Queensland Ltd the gift must be made after 14 April 2005 8.2.7 Playgroup Tasmania Inc. the gift must be made after 14 April 2005 8.2.8 Playgroup Association Northern Territory Incorporated the gift must be made after 24 May 2005 8.2.9 ACT Playgroups Association Incorporated the gift must be made after 14 April 2005 8.2.10 Playgroup Victoria Inc. the gift must be made after 23 February 2006 8.2.11 Playgroup SA Inc the gift must be made after 5 August 2006 8.2.12 Playgroup Australia Limited the gift must be made after 2 August 2006

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 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 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 160 of 2005, effective Schedule 1 (items 1–10, 14(1)) and Schedule 2 (items 1–12): Royal Assent | Amended by No 46 of 2006, effective Schedule 4 (items 113A, 113B, 129, 138A): 1 July 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 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 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 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 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 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)

s 30-75 — Marriage education organisations must be approved

For the purposes of item 8.1.1 of the table in subsection 30 ‑ 70(1), this section applies to a company if the company has been approved by the * Families Minister under section 9C of the Marriage Act 1961 .

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)) | Repealed and substituted by No 46 of 2006, effective Schedule 4 (items 113A, 113B, 129, 138A): 1 July 2006 | 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 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)