Document ID: chunk:federal_register_of_legislation:C2004C00927:clause:1_4:p5
Version: federal_register_of_legislation:C2004C00927
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 5/21)
Character Range: 153062–155765

the establishment of a register of cultural organisations. Section 30-15 allows you to deduct a gift that you make to a fund that is on the register.

Table of sections

Operative provisions

30-295 Establishing the register
30-300 Meaning of cultural organisation
30-305 What must be on the register
30-310 Removal from the register

Operative provisions

30-295  Establishing the register

  The Secretary to the Department of Communications and the Arts must keep a register of *cultural organisations.

Note: Section 30-305 sets out what details must be entered on the register.

30-300  Meaning of cultural organisation

 (1) A cultural organisation is:
 (a) a body corporate; or
 (b) a trust; or
 (c) an unincorporated body established for a public purpose by the Commonwealth, a State or a Territory;
that satisfies each requirement in this section.

 (2) Its principal purpose must be the promotion of literature, music, a performing art, a visual art, a craft, design, film, video, television, radio, community arts, Aboriginal arts or movable cultural heritage.

 (3) It must maintain a public fund:
 (a) to which gifts of money or property for its principal purpose can be made; and
 (b) to which any money received because of such gifts is to be credited; and
 (c) that does not receive any other money or property.

 (4) It must use gifts made to the fund, and any money received because of such gifts, only for its principal purpose.

 (5) It must not pay any of its profits or financial surplus, or give any of its property, to its members, beneficiaries, controllers or owners (as appropriate).

 (6) It must have agreed to comply with any rules that the Treasurer and the Minister for Communications and the Arts make to ensure that gifts made to the fund are used only for its principal purpose.

 (7) It must have agreed to give the Secretary to the Department of Communications and Arts, at intervals of 6 months, statistical information about gifts made to the public fund during the last 6 months.

30-305  What must be on the register

 (1) The Secretary to the Department of Communications and the Arts must enter on the register each *cultural organisation, and the public fund it maintains, that he or she has been directed to enter by the Treasurer and the Minister for Communications and the Arts.

 (2) The Treasurer and the Minister may so direct the Secretary only if the Minister has notified the Treasurer that he or she is satisfied that an organisation is a *cultural organisation. The notification must be in writing.

 (3) The direction must be in writing and must specify the day on which the organisation and public fund are to be entered on the register. The