Document ID: chunk:federal_register_of_legislation:C2004C00927:clause:1_6:p1
Version: federal_register_of_legislation:C2004C00927
Segment Type: clause
Provision Reference: sch 1 cl 6 (pt 1/10)
Character Range: 103291–109245

6                                  (a) the National Trust of Australia (New South Wales); or                                                                   A gift of a place listed in the Register of the National Estate (kept under the Australian Heritage Commission Act 1975).                                                              The general rule is that you can deduct the average of the market values specified in the written valuations you get from approved valuers.                                                            (a) the place must be accepted by the recipient for the purpose of preserving it for the benefit of the public; and
                                   (b) the National Trust of Australia (Victoria); or                                                                                                                                                                                                                                                                                                                                                                                                                                                                        (b) the value of the gift must be $2 or more; and
                                   (c) The National Trust of Queensland; or                                                                                                                                                                                                                                                                           Subdivision 30-C sets out:                                                                                                                                                                             (c) you must satisfy the valuation requirements in section 30-200, unless section 30-205 (about the sale price being assessable) applies.
                                   (d) The National Trust of South Australia; or                                                                                                                                                                                                                                                                      (a) how a person becomes an approved valuer; and
                                   (e) The National Trust of Australia (W.A.); or                                                                                                                                                                                                                                                                     (b) the exceptions to the general rule; and
                                   (f) the National Trust of Australia (Tasmania); or                                                                                                                                                                                                                                                                 (c) the situations when the amount you can deduct is reduced.
                                   (g) The National Trust of Australia (Northern Territory); or
                                   (h) the National Trust of Australia (A.C.T.); or                                                                                                                                                                                                                                                                   If the place is jointly owned, see
                                   (i) the Australian Council of National Trusts.                                                                                                                                                                                                                                                                     section 30-225 to work out how much of the gift you can deduct.

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 Gifts to a public fund established to benefit a rural school hostel building must satisfy certain requirements

Research

30-40 Research

Welfare and rights

30-45 Welfare and rights

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 guidance organisations must be approved

International affairs

30-80 International affairs
30-85 Declaration must be in force at the time you make the gift

Sports and recreation

30-90 Sports and recreation

Philanthropic trusts

30-95 Philanthropic trusts

Cultural organisations

30-100 Cultural organisations

Health

30-20  Health

 (1) This table sets out general categories of health recipients.

Health—General
Item            Fund, authority or institution                                                                                                                                                              Special conditions
1.1.1           a public hospital                                                                                                                                                                           none
1.1.2           a hospital carried on by a society or association otherwise than for the purposes of profit or gain to the individual members of the society or association                                 none
1.1.3           a public fund established before 23 October 1963 and maintained for the purpose of providing money for hospitals covered by item 1.1.1 or 1.1.2 or for the establishment of such hospitals  none
1.1.4           a public authority engaged in research into