Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This table sets out general categories of defence recipients.
Defence--General | |||
Item | Fund, authority or institution | Special conditions--fund, authority or institution | Special conditions--gift |
5.1.1 | the Commonwealth or a State | none | the gift must be made for purposes of defence |
5.1.2 | a public institution or public fund established and maintained for the comfort, recreation or welfare of members of: (a) the armed forces of any part of Her Majesty's dominions; or (b) any allied or other foreign force serving in association with Her Majesty's armed forces | the public institution or public fund must be: (a) an * Australian government agency; or (b) a * registered charity; or (c) in the case of a public fund--operated by an Australian government agency or registered charity | none |
5.1.3 | a public fund established and maintained solely for providing money to reconstruct, or make critical repairs to, a particular war memorial that: (a) is located in Australia; and (b) commemorates events in a conflict in which Australia was involved, or people who are mainly Australians and who participated on Australia's behalf in a conflict; and
| the public fund must be: (a) an * Australian government agency; or (b) a * registered charity; or (c) operated by an Australian government agency or registered charity | the gift must be made within the 2 years beginning on the day on which: (a) the fund; or (b) if the fund is legally owned by an entity that is endorsed for the operation of the fund--the entity; is endorsed as a * deductible gift recipient under Subdivision 30 - BA |
| (c) is a focus for public commemoration of the events or people mentioned in paragraph (b); and (d) is solely or mainly used for that public commemoration |
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(2) This table sets out specific defence recipients.
Defence--Specific | ||
Item | Fund, authority or institution | Special conditions |
5.2.11 | The RSL Foundation | the gift must be made after 20 September 2000 |
5.2.34 | Melbourne Korean War Memorial Committee Incorporated | the gift must be made after 31 December 2017 and before 1 January 2020 |
5.2.35 | The Headstone Project (Tas) Inc. | the gift must be made after 30 June 2019 and before 1 July 2025 |
5.2.36 | Virtual War Memorial Limited | the gift must be made on or after 1 July 2021 and before 1 July 2026 |
5.2.37 | Perth Korean War Memorial Committee Incorporated | the gift must be made after 30 June 2021 and before 1 July 2024 |