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INCOME TAX ASSESSMENT ACT 1997 - SECT 30.25

Education

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

 

Education--General

Item

Fund, authority or institution

Special conditions--fund, authority or institution

Special conditions--gift

2.1.1

a public university

the public university must be:

(a) an * Australian government agency; or

(b) a * registered charity

none

2.1.2

a public fund for the establishment of a public university

(a) the public fund must be:

(i) an * Australian government agency; or

(ii) a * registered charity; or

(iii) operated by an Australian government agency or registered charity; and

(b) the public university must satisfy the special conditions set out in item   2.1.1

none

2.1.3

an institution that is a higher education provider within the meaning of the Higher Education Support Act 2003

the institution must be:

(a) an * Australian government agency; or

(b) a * registered charity

none

2.1.4

a residential educational institution affiliated under statutory provisions with a public university

(a) the residential educational institution must be a * registered charity; and

(b) the public university must satisfy the special conditions set out in item   2.1.1

none

2.1.5

a residential educational institution established by the Commonwealth

none

none

2.1.6

a residential educational institution that is affiliated with an institution that is a higher education provider within the meaning of the Higher Education Support Act 2003

(a) the residential educational institution must be:

(i) an * Australian government agency; or

(ii) a * registered charity; and

(b) the higher education provider must satisfy the special conditions set out in item   2.1.3

none

2.1.7

an institution that the * Student Assistance Minister has determined to be a technical and further education institution under the Student Assistance Act 1973

the institution must be:

(a) an * Australian government agency; or

(b) a * registered charity

see section   30 - 30

2.1.8

a public fund established and maintained solely for the purpose of providing religious instruction in government schools in Australia

the public fund must be:

(a) an * Australian government agency; or

(b) a * registered charity; or

(c) operated by an Australian government agency or a registered charity

none

2.1.9

a public fund established and maintained by a Roman Catholic archdiocesan or diocesan authority solely for the purpose of providing religious instruction in government schools in Australia

the public fund must be:

(a) an * Australian government agency; or

(b) a * registered charity; or

(c) operated by an Australian government agency or a registered charity

none

2.1.9A

a public fund established and maintained solely for the purpose of providing education in ethics:

(a) in government schools in Australia; and

(b) as an alternative to religious instruction, in accordance with * State law or * Territory law

the public fund must be:

(a) a * registered charity; or

(b) operated by a registered charity

none

2.1.10

a public fund established and maintained solely for providing money for the acquisition, construction or maintenance of a building used, or to be used, as a school or college by:

(a) a government; or

(b) a public authority; or

(c) a society or association which is carried on otherwise than for the purposes of profit or gain to the individual members of the society or association

the public fund must be:

(a) an * Australian government agency; or

(b) a * registered charity; or

(c) operated by an Australian government agency or a registered charity

none

2.1.11

a public fund established and maintained solely for providing money for the acquisition, construction or maintenance of a rural school hostel building to which section   30 - 35 applies

the public fund must be:

(a) an * Australian government agency; or

(b) a * registered charity; or

(c) operated by an Australian government agency or a registered charity

none

2.1.12

a government school that:

(a) provides special education for students each of whom has a disability that is permanent or is likely to be permanent; and

(b) does not provide education for other students

none

none

2.1.13

a public fund that is established and maintained solely for providing money for scholarships, bursaries or prizes to which section   30 - 37 applies

the public fund must be:

(a) a * registered charity; or

(b) operated by a registered charity

none

  (2)   This table sets out specific education recipients.

 

Education--Specific

Item

Fund, authority or institution

Special conditions

2.2.1

The Academy of the Social Sciences in Australia Incorporated

none

2.2.2

the Australian Academy of Science

none

2.2.3

the Australian Academy of the Humanities for the Advancement of Scholarship in Language, Literature, History, Philosophy and the Fine Arts

none

2.2.4

the Australian Academy of Technological Sciences and Engineering Limited

none

2.2.5

Aurora Education Foundation Limited

the gift must be made after 30   June 2013

2.2.6

the Australian and New Zealand Association for the Advancement of Science

none

2.2.8

the Life Education Centre

none

2.2.9

a company that conducts life education programs under the auspices of the Life Education Centre if the company:

(a) is not carried on for the purposes of profit or gain to its individual members; and

(b) is prohibited by its * constitution from making any distribution of money or property to its members

the gift must be for the conduct of such programs

2.2.10

the Council for Christian Education in Schools

none

2.2.11

the Council for Jewish Education in Schools

none

2.2.13

the Lionel Murphy Foundation

none

2.2.14

the Marcus Oldham Farm Management College

see section   30 - 30

2.2.16

the Polly Farmer Foundation (Inc)

none

2.2.17

The Australian Council of Christians and Jews

the gift must be made after 6   December 1998

2.2.18

Sir William Tyree Foundation

the gift must be made after 28   February 1999

2.2.20

Australian Nuffield Farming Scholars Association

the gift must be made after 16   April 2001

2.2.21

Dymocks Children's Charities Limited

the gift must be made after 4   January 2001

2.2.22

Australian Primary Principals Association Education Foundation

the gift must be made after 1   October 2001

2.2.23

Commonwealth Study Conferences (Australia) Incorporated

the gift must be made after 19   February 2001

2.2.24

Mt Eliza Graduate School of Business and Government Limited

the gift must be made after 4   April 2000 and before 1   January 2023

2.2.25

Australian Human Rights Education Fund

the gift must be made after 24   September 2001

2.2.26

Aboriginal Education Council (N.S.W.) Incorporated

the gift must be made after 6   May 2002

2.2.27

General Sir John Monash Foundation

the gift must be made after 16   June 2002

2.2.28

Australian - American Educational Foundation

the gift must be made after 30   April 2003

2.2.29

The Australian Literacy and Numeracy Foundation Limited

the gift must be made after 11   October 2002

2.2.30

The Constitution Education Fund

the gift must be made after 20   June 2003

2.2.31

Country Education Foundation of Australia Limited

the gift must be made on or after 20   August 2003

2.2.32

Clontarf Foundation

the gift must be made after 30   August 2004

2.2.33

International Specialised Skills Institute Incorporated

the gift must be made after 11   August 2005

2.2.36

The Spirit of Australia Foundation

the gift must be made after 10   September 2007

2.2.37

The Royal Institution of Australia Incorporated

the gift must be made after 16   April 2009

2.2.39

The Charlie Perkins Scholarship Trust

the gift must be made after 1   August 2010

2.2.40

Roberta Sykes Indigenous Education Foundation

the gift must be made after 1   August 2010

2.2.41

Teach for Australia

the gift must be made after 31   December 2012

2.2.42

The Conversation Trust

the gift must be made after 21   November 2012

2.2.43

Australian Schools Plus Ltd

the gift must be made on or after 1   April 2014

2.2.44

Australian Science Innovations Incorporated

the gift must be made on or after 1   January 2016

2.2.45

Smile Like Drake Foundation Limited

the gift must be made after 8   March 2018 and before 9   March 2023

2.2.46

The Q Foundation Trust

the gift must be made after 31   December 2017 and before 1   January 2023

2.2.47

Governor Phillip International Scholarship Trust

the gift must be made after 30   June 2018 and before 1   July 2025

2.2.48

High Resolves

the gift must be made after 30   June 2018 and before 1   July 2025

2.2.49

Australian Academy of Law

the gift must be made after 30   June 2019 and before 1   July 2025

2.2.50

Superannuation Consumers' Centre Ltd

the gift must be made after 30   June 2019 and before 1   July 2025

2.2.51

The Andy Thomas Space Foundation Limited

the gift must be made after 30   June 2020

2.2.52

The Judith Neilson Institute for Journalism and Ideas

the gift must be made after 30   June 2020

2.2.53

SU Australia Ministries Limited

the gift must be made on or after 1   July 2021 and before 1   July 2023

2.2.54

The Australian Future Leaders Foundation Limited

the gift must be made after 30   June 2021

2.2.55

The Ramsay Centre for Western Civilisation Limited

the gift must be made after 30   June 2021

2.2.56

Australian Education Research Organisation Limited

the gift must be made after 30   June 2021

2.2.57

Jewish Education Foundation (Vic) Ltd

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



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