Document ID: chunk:federal_register_of_legislation:C2025C00029:section:8:p8
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 8 (pt 8/28)
Character Range: 572813–575830

the gift must be made after 30 June 2021 and before 1 July 2026
2.2.58              Melbourne Business School Limited                                                                                                           the gift must be made after 30 June 2022
2.2.59              Ourschool Ltd                                                                                                                               the gift must be made after 30 June 2024 and before 1 July 2029
2.2.60              Tasmanian Leaders Inc.                                                                                                                      the gift must be made after 30 June 2024 and before 1 July 2029

30‑30  Gifts that must be for certain purposes
 (1) You can deduct a gift that you make to:
 (a) a technical and further education institution covered by item 2.1.7 of the table in subsection 30‑25(1); or
 (b) the Marcus Oldham Farm Management College;
only if the gift is for:
 (c) purposes of the institution, or of the College, that have been declared by the *Student Assistance Minister to relate solely to tertiary education; or
 (d) the provision of facilities for the institution, or the College, if the Student Assistance Minister has declared that he or she is satisfied the facilities are to be used principally for such purposes.
 (2) A declaration under subsection (1) must be in writing, signed by the Minister.

30‑35  Rural schools hostel buildings
 (1) For the purposes of item 2.1.11 of the table in subsection 30‑25(1), a rural school hostel building is one to which this section applies if it meets the conditions in subsections (2), (3) and (4).
 (2) The rural school hostel building must be used, or going to be used, principally as residential accommodation for students:
 (a) whose usual place of residence is in a rural area; and
 (b) who are undertaking primary or secondary education, or special education programs for children with disabilities, at a school in the same area as the building.
 (3) The costs of the school must be solely or partly funded by the Commonwealth, a State or a Territory.
 (4) The residential accommodation must be provided by:
 (a) the Commonwealth, a State or a Territory; or
 (b) a public authority; or
 (c) a company that:
 (i) is not carried on for the purposes of profit or gain to its individual members; and
 (ii) is prohibited by its *constitution from making any distribution of money or property to its members.

30‑37  Scholarship etc. funds
  For the purposes of item 2.1.13 of the table in subsection 30‑25(1), a scholarship, bursary or prize is one to which this section applies if:
 (a) it may only be awarded to Australian citizens, or permanent residents of Australia, within the meaning of the Australian Citizenship Act 2007; and
 (b) it is open to individuals or groups of individuals throughout a region of at least 200,000 people, or throughout at least an entire State or Territory; and
 (c) it promotes recipients' education