Commonwealth Consolidated Acts Commonwealth Consolidated ActsIncome Tax Assessment Act 1936
1 Subsection 78(4) (item 4.2.7 of table 4)
After "the Royal Society for the Prevention of Cruelty to Animals (Victoria)", insert "Inc.".
Income Tax Assessment Act 1997
2 Subsection 30 - 25(2) (at the end of the table)
Add:
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 |
3 Subsection 30 - 45(2) (table item 4.2.7)
After "(Victoria)", insert "Inc.".
4 Subsection 30 - 50(2) (at the end of the table)
Add:
5.2.19 | Mount Macedon Memorial Cross Trust | the gift must be made after 14 August 2002 and before 15 August 2004 |
5.2.20 | The Manly Warringah War Memorial Regional Park Remembrance Trust | the gift must be made after 7 April 2002 and before 8 April 2004 |
5.2.21 | Shrine of Remembrance Foundation | the gift must be made after 2 July 2002 and before 3 July 2004 |
5 Subsection 30 - 70(2) (table item 8.2.1)
Omit "none", substitute "the gift must be made before 1 August 2001".
6 Subsection 30 - 70(2) (at the end of the table)
Add:
8.2.3 | Australian Breastfeeding Association | the gift must be made after 31 July 2001 |
7 Subsection 30 - 80(2) (table item 9.2.10)
Omit "2002", substitute "2007".
8 Section 30 - 105 (table item 13.2.1)
Omit "2002", substitute "2004".
9 Section 30 - 105 (at the end of the table)
Add:
13.2.4 | Australian Council for Children and Youth Organisations Inc. | the gift must be made after 23 July 2002 |
13.2.5 | St Paul's Cathedral Restoration Fund | the gift must be made after 22 April 2002 and before 23 April 2004 |
10 Subsection 30 - 315(2) (after table item 1A)
Insert:
1AA | Aboriginal Education Council (N.S.W.) Incorporated | item 2.2.26 |
11 Subsection 30 - 315(2) (after table item 17)
Insert:
17AAA | Australian Breastfeeding Association | item 8.2.3 |
12 Subsection 30 - 315(2) (after table item 20)
Insert:
20AA | Australian Council for Children and Youth Organisations Inc. | item 13.2.4 |
13 Subsection 30 - 315(2) (table items 28AA and 28AB)
Repeal the items, substitute:
28AA | Bradman Memorial Fund | item 10.2.7 |
28A | Breast Cancer Network Australia | item 1.2.15 |
14 Subsection 30 - 315(2) (table items 45, 45A, 45A)
Repeal the items, substitute:
44A | Diseases--charitable institutions whose principal activity is to promote the prevention or the control of diseases in human beings | item 1.1.6 |
45 | Diseases--institutions researching causes, prevention or cure | items 1.1.4 and 1.1.5 |
45A | Dymocks Literacy Foundation Limited | item 2.2.21 |
15 Subsection 30 - 315(2) (after table item 51)
Insert:
51A | General Sir John Monash Foundation | item 2.2.27 |
16 Subsection 30 - 315(2) (after table item 68)
Insert:
68A | Manly Warringah War Memorial Regional Park Remembrance Trust | item 5.2.20 |
17 Subsection 30 - 315(2) (after table item 72B)
Insert:
72BB | Mount Macedon Memorial Cross Trust | item 5.2.19 |
18 Subsection 30 - 315(2) (after table item 110)
Insert:
110AA | Shrine of Remembrance Foundation | item 5.2.21 |
19 Subsection 30 - 315(2) (after table item 112B)
Insert:
112BA | St Paul's Cathedral Restoration Fund | item 13.2.5 |
20 Subsection 30 - 315(2) (table items 117 and 118)
Repeal the items, substitute:
117 | Trusts--ancillary | item 2 of the table in section 30 - 15 |
118 | Trusts--philanthropic | section 30 - 95 |
Part 2 -- Application of amendments
21 Application
The amendment made by item 1 applies to gifts made after 8 January 1992 and before 1 July 1997.
22 Application
The amendment made by item 2 applies to gifts made after 30 June 1997.