Document ID: chunk:federal_register_of_legislation:C2025C00029:section:8:p2
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 8 (pt 2/28)
Character Range: 539765–542869

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.

Subdivision 30‑B—Tables of recipients for deductible gifts

Table of sections

Health
30‑20 Health

Education
30‑25 Education
30‑30 Gifts that must be for certain purposes
30‑35 Rural schools hostel buildings
30‑37 Scholarship etc. funds

Research
30‑40 Research

Welfare and rights
30‑45 Welfare and rights
30‑45A Australian disaster relief funds—declarations by Minister
30‑46 Australian disaster relief funds—declarations under State and Territory law

Defence
30‑50 Defence

Environment
30‑55 The environment
30‑60 Gifts to a National Parks body or conservation body must satisfy certain requirements

Industry, trade and design
30‑65 Industry, trade and design

The family
30‑70 The family
30‑75 Marriage education organisations must be approved

International affairs
30‑80 International affairs
30‑85 Developing country relief funds
30‑86 Developed country disaster relief funds

Sports and recreation
30‑90 Sports and recreation

Philanthropic trusts
30‑95 Philanthropic trusts

Cultural organisations
30‑100 Cultural organisations

Fire and emergency services
30‑102 Fire and emergency services

Other recipients
30‑105 Other recipients
30‑110 Community charities

Health

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