Document ID: chunk:federal_register_of_legislation:C2004C00927:clause:1_6:p4
Version: federal_register_of_legislation:C2004C00927
Segment Type: clause
Provision Reference: sch 1 cl 6 (pt 4/10)
Character Range: 118667–122304

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 Minister for Employment, Education, Training and Youth Affairs to relate solely to tertiary education; or
 (d) the provision of facilities for the institution, or the College, if the 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  Gifts to a public fund established to benefit a rural school hostel building must satisfy certain requirements

 (1) You can deduct a gift that you make to a public fund covered by item 2.1.11 of the table in subsection 30-25(1) only if each requirement in this section is satisfied.

 (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.

Research

30-40  Research

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

Research—General
Item              Fund, authority or institution                                                                                                                                                                                    Special conditions
3.1.1             a university, college, institute, association or organisation which is an approved research institute for the purposes of section 73A (Expenditure on scientific research) of the Income Tax Assessment Act 1936  the gift must be made for purposes of scientific research in the field of natural or applied science

 (2) This table sets out specific research recipients.

Research—Specific
Item               Fund, authority or institution            Special conditions
3.2.1              the Centre for Independent Studies        none
3.2.2              the Ian Clunies Ross Memorial Foundation  none
3.2.3              the Commonwealth                          the gift must be made for purposes of research in the Australian Antarctic Territory

Welfare and rights

30-45  Welfare and rights

 (1) This table sets out general categories of welfare and rights recipients.

Welfare and rights—General
Item                        Fund, authority or institution                                                                                                                                   Special conditions
4.1.1                       a public benevolent institution                                                                                                                                  none
4.1.2                       a public fund established before                                                                                                                                 none
                            23 October 1963 and maintained for the purpose of providing money for public benevolent institutions