Document ID: chunk:federal_register_of_legislation:C2025C00029:section:8:p23
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 8 (pt 23/28)
Character Range: 647930–650710

for the purposes covered by:
 (i) subsections (3) and (4) of this section; or
 (ii) subsections (3), (4) and (5) of this section; and
 (b) for no other purposes.

Mandatory purposes
 (3) This subsection covers the purpose of providing money, property or benefits to a fund, authority or institution if:
 (a) gifts to the fund, authority or institution are deductible under item 1 of the table in section 30‑15; and
 (b) the fund, authority or institution is described (whether or not by name) in an item of a table in this Subdivision (other than item 13.1.1 or 13.1.2 of the table in subsection 30‑105(1)); and
 (c) the money, property or benefits are so provided to the fund, authority or institution for any purposes set out in the item of that table in which the fund, authority or institution is described.
 (4) This subsection covers the purpose of engaging in an activity that:
 (a) is the principal activity of a fund, authority or institution described (but not by name) in an item of a table in this Subdivision (other than item 13.1.1 or 13.1.2 of the table in subsection 30‑105(1)); or
 (b) involves pursuing the principal purpose of a fund, authority or institution described (but not by name) in an item of a table in this Subdivision (other than item 13.1.1 or 13.1.2 of the table in subsection 30‑105(1)).

Permitted purpose
 (5) This subsection covers the purpose of establishing a fund, authority or institution described (whether or not by name) in an item of a table in this Subdivision (other than item 13.1.1 or 13.1.2 of the table in subsection 30‑105(1)).

Subdivision 30‑BA—Endorsement of deductible gift recipients

Guide to Subdivision 30‑BA

30‑115  What this Subdivision is about
      This Subdivision sets out rules about endorsement of entities and government entities as deductible gift recipients. Endorsement of an entity described (except by name) in Subdivision 30‑A or 30‑B lets you deduct a gift you make to a fund, authority or institution that is, or is operated by, the entity.

Table of sections

Endorsement as a deductible gift recipient
30‑120 Endorsement by Commissioner
30‑125 Entitlement to endorsement
30‑130 Maintaining a gift fund

Government entities treated like entities
30‑180 How this Subdivision applies to government entities

Endorsement as a deductible gift recipient

30‑120  Endorsement by Commissioner
  If an entity applies for endorsement in accordance with Division 426 in Schedule 1 to the Taxation Administration Act 1953, the Commissioner must endorse the entity:
 (a) as a *deductible gift recipient, if the entity is entitled to be endorsed as a deductible gift recipient; or
 (b) as a *deductible gift recipient for the operation of a fund, authority or institution, if the entity is entitled to be endorsed