Commonwealth Consolidated Acts Commonwealth Consolidated Acts
Income Tax Assessment Act 1997
1 Subsection 30 - 25(1) (at the end of the table)
Add:
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 |
2 Application for item 1
The amendment made by item 1 of this Schedule applies to gifts made on or after 1 April 2004.
3 Subsection 30 - 25(2) (at the end of the table)
Add:
2.2.32 | The Clontarf Foundation Inc. | the gift must be made after 30 August 2004 |
4 Subsection 30 - 45(2) (at the end of the table)
Add:
4.2.28 | International Social Service - Australian Branch | the gift must be made after 17 March 2004 |
4.2.29 | the Victorian Crime Stoppers Program | the gift must be made after 22 April 2004 |
5 Subsection 30 - 50(2) (table item 5.2.1)
Omit "1 July 2005", substitute "1 July 2007".
6 Subsection 30 - 50(2) (table item 5.2.9)
Omit "20 October 2003", substitute "20 October 2005".
7 Subsection 30 - 50(2) (table item 5.2.17)
Omit "31 January 2004", substitute "31 January 2006".
8 Subsection 30 - 50(2) (table item 5.2.19)
Omit "15 August 2004", substitute "15 August 2005".
9 Subsection 30 - 50(2) (table item 5.2.21)
Omit "3 July 2004", substitute "1 July 2006".
10 Subsection 30 - 50(2) (at the end of the table)
Add:
5.2.22 | the Coolgardie Honour Roll Committee Fund | the gift must be made after 1 June 2004 and before 2 June 2006 |
5.2.23 | the Tamworth Waler Memorial Fund | the gift must be made after 19 April 2004 and before 20 April 2006 |
5.2.24 | City of Onkaparinga Memorial Gardens Association Inc | the gift must be made after 28 April 2004 and before 25 April 2005 |
5.2.25 | The Finding Sydney Foundation | the gift must be made after 26 August 2004 and before 27 August 2006 |
11 Section 30 - 65 (at the end of the table)
Add:
7.2.5 | Australian Business Week Limited | the gift must be made after 8 December 2003 |
12 Subsection 30 - 80(2) (at the end of the table)
Add:
9.2.12 | Lowy Institute for International Policy | the gift must be made after 13 August 2003 |
13 After section 30 - 100
Insert:
30 - 102 Fire and emergency services
This table sets out specific fire and emergency services recipients.
Fire and emergency services--Specific | |||
Item | Authority or institution | Established under legislation of the following State or Territory | Special conditions |
12A.2.1 | State Emergency Service | New South Wales | the gift must be made after 22 December 2003 |
12A.2.2 | Country Fire Authority | Victoria | the gift must be made after 22 December 2003 |
12A.2.3 | Victoria State Emergency Service | Victoria | the gift must be made after 22 December 2003 |
12A.2.4 | CFA & Brigades Donations Fund | Victoria | the gift must be made after 30 June 2004 |
12A.2.5 | Queensland Fire and Rescue Service | Queensland | the gift must be made after 22 December 2003 |
12A.2.6 | State Emergency Service | Queensland | the gift must be made after 22 December 2003 |
12A.2.7 | Fire and Emergency Services Authority of Western Australia | Western Australia | the gift must be made after 22 December 2003 |
12A.2.8 | State Emergency Service South Australia | South Australia | the gift must be made after 22 December 2003 |
12A.2.9 | Tasmania Fire Service | Tasmania | the gift must be made after 22 December 2003 |
12A.2.10 | State Emergency Service | Tasmania | the gift must be made after 22 December 2003 |
12A.2.11 | Rural Firefighting Service | Australian Capital Territory | the gift must be made after 22 December 2003 and before 1 July 2004 |
12A.2.12 | ACT Emergency Service | Australian Capital Territory | the gift must be made after 22 December 2003 and before 1 July 2004 |
12A.2.13 | ACT Rural Fire Service | Australian Capital Territory | the gift must be made after 30 June 2004 |
12A.2.14 | ACT State Emergency Service | Australian Capital Territory | the gift must be made after 30 June 2004 |
14 Section 30 - 105 (table item 13.2.1)
Omit "25 February 2004", substitute "1 July 2004".
15 Section 30 - 105 (table item 13.2.5)
Omit "23 April 2004", substitute "23 April 2006".
16 Section 30 - 105 (at the end of the table)
Add:
13.2.7 | Lord Somers Camp and Power House | the gift must be made after 4 March 2004 |
13.2.8 | St George's Cathedral Restoration Fund | the gift must be made after 27 September 2004 and before 28 September 2006 |
17 Subsection 30 - 315(2) (after table item 2)
Insert:
2AA | ACT Emergency Service | item 12A.2.12 |
2AB | ACT Rural Fire Service | item 12A.2.13 |
2AC | ACT State Emergency Service | item 12A.2.14 |
18 Subsection 30 - 315(2) (after table item 17A)
Insert:
17B | Australian Business Week Limited | item 7.2.5 |
19 Subsection 30 - 315(2) (after table item 30)
Insert:
30A | CFA & Brigades Donations Fund | item 12A.2.4 |
20 Subsection 30 - 315(2) (after table item 31)
Insert:
31A | City of Onkaparinga Memorial Gardens Association Inc | item 5.2.24 |
31B | Clontarf Foundation Inc. | item 2.2.32 |
21 Subsection 30 - 315(2) (after table item 38)
Insert:
38A | Coolgardie Honour Roll Committee Fund | item 5.2.22 |
22 Subsection 30 - 315(2) (after table item 40A)
Insert:
40AA | Country Fire Authority (Victoria) | item 12A.2.2 |
23 Subsection 30 - 315(2) (after table item 49)
Insert:
49A | Finding Sydney Foundation | item 5.2.25 |
49B | Fire and emergency services | section 30 - 102 |
49C | Fire and Emergency Services Authority of Western Australia | item 12A.2.7 |
24 Subsection 30 - 315(2) (after table item 63)
Insert:
63A | International Social Service - Australian Branch | item 4.2.28 |
25 Subsection 30 - 315(2) (after table item 68)
Insert:
68AA | Lord Somers Camp and Power House | item 13.2.7 |
68AB | Lowy Institute for International Policy | item 9.2.12 |
26 Subsection 30 - 315(2) (after table item 94)
Insert:
94AA | Queensland Fire and Rescue Service | item 12A.2.5 |
27 Subsection 30 - 315(2) (after table item 104B)
Insert:
104C | Rural Firefighting Service (ACT) | item 12A.2.11 |
28 Subsection 30 - 315(2) (after table item 112AA)
Insert:
112AB | State Emergency Service (New South Wales) | item 12A.2.1 |
112AC | State Emergency Service (Queensland) | item 12A.2.6 |
112AD | State Emergency Service South Australia | item 12A.2.8 |
112AE | State Emergency Service (Tasmania) | item 12A.2.10 |
112AF | St George's Cathedral Restoration Fund | item 13.2.8 |
29 Subsection 30 - 315(2) (after table item 112C)
Insert:
112D | Tamworth Waler Memorial Fund | item 5.2.23 |
112E | Tasmania Fire Service | item 12A.2.9 |
30 Subsection 30 - 315(2) (after table item 121)
Insert:
121A | Victorian Crime Stoppers Program | item 4.2.29 |
121B | Victoria State Emergency Service | item 12A.2.3 |