Document ID: chunk:federal_register_of_legislation:C2025C00029:section:8:p14
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 8 (pt 14/28)
Character Range: 602064–606671

institution or public fund must be:                                                      none
                 (a) the armed forces of any part of the Sovereign's dominions; or                                                                                                          (a) an *Australian government agency; or
                 (b) any allied or other foreign force serving in association with the Sovereign's armed forces                                                                             (b) a *registered charity; or
                                                                                                                                                                                            (c) in the case of a public fund—operated by an Australian government agency or registered charity
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:                           the public fund must be:                                                                            the gift must be made within the 2 years beginning on the day on which:
                 (a) is located in Australia; and                                                                                                                                           (a) an *Australian government agency; or                                                            (a) the fund; or
                 (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  (b) a *registered charity; or                                                                       (b) if the fund is legally owned by an entity that is endorsed for the operation of the fund—the entity;
                                                                                                                                                                                            (c) operated by an Australian government agency or registered charity                               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

Environment

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:                                                                                      the institution or Australian government agency must:                                                                              the gift must be received by the gift fund (mentioned in section 30‑130) of the institution or Australian government agency
                         (a) the protection and enhancement of the natural environment or of a significant aspect of the natural environment; or                                          (a) if it is not an Australian government agency—be a *registered charity; and
                         (b) the provision of information or education, or the carrying on of research, about the natural environment or a significant aspect