12A.1.1

an * Australian government agency that has statutory responsibility for the coordination of volunteer fire brigades or State Emergency Services

the gift or contribution must be made for the purposes of supporting the coordination of volunteer fire brigades or State Emergency Services

12A.1.2

a public fund which satisfies all of the following requirements:

(a) the fund is established and maintained by an * Australian government agency covered by item   12A.1.1;

none

(b) the fund is established and maintained solely for the purpose of supporting the volunteer based emergency service activities of non - profit entities or of Australian government agencies;

(c) the principal activity of the entities mentioned in paragraph   (b) is the provision of volunteer based emergency services that are regulated by a * State law or a * Territory law

12A.1.3

a public fund which satisfies all of the following requirements:

(a) the fund is established and maintained by a * registered charity or an * Australian government agency;

none

(b) the principal activity of the entity is the provision of volunteer based emergency services that are regulated by a * State law or a * Territory law;

(c) the fund is established and maintained solely for the purpose of supporting the volunteer based emergency service activities of the entity