Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:7_6
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 7 cl 6
Character Range: 197855–199510

6  At the end of Subdivision 30‑A
Add:

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
 (b) a *prescribed private fund; 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.