{"id":"F2004B00506","name":"Cultural Bequests Program (Maximum Approval Amounts) Determination (No. 1) 1997","slug":"cultural-bequests-program-maximum-approval-amounts-determination-no-1-1997","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":31555,"registerId":"commonwealth-F2004B00506-current","compilationNumber":null,"startDate":"2026-04-01","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Cultural Bequests Program (Maximum Approval Amounts) Determination (No. 1) 1997","content":"Commonwealth of Australia\n\nIncome Tax Assessment Act 1997\n\nCultural Bequests Program (Maximum Approval Amounts) Determination (No. 1) 1997\n\nI, RICHARD KENNETH ROBERT ALSTON, Minister for Communications, the Information Economy and the Arts, make the following Determination under section 30-240 of the Income Tax Assessment Act 1997.\n\nDated 8 December 1997.\n\nMinister for Communications, the Information Economy and the Arts\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\n\nCitation\n\n1. This Determination may be cited as the Cultural Bequests Program (Maximum Approval Amounts) Determination (No. 1) 1997.\n\n\\[NOTE: This Determination commences on gazettal: see Acts Interpretation Act 1901, ss.46A and 48.\\] \\[See Gazette GN 1, 7 January 1998.\\]\n\nInterpretation\n\n2. In this determination unless the contrary intention appears:\n\n“Act” means the Income Tax Assessment Act 1997.\n\nMaximum approval amounts\n\n3. (1) For the purposes of section 30-240 of the Act, the maximum approval amount for each of the 1995-96 and 1996-97 financial years is $1000.\n\n(2) For the purposes of section 30-240 of the Act, the maximum approval amount for each of the 1997-98, 1998-99 and 1999-2000 financial years is $5,000,000.\n\nRevocation of Determination\n\n4. The Cultural Bequests Program (Maximum Approval Amounts) Determination (No. 1) dated 29 January 1996 is repealed.\n\n\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_\\_","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2635},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The Determination maintains the same scope as its predecessor—setting maximum approval amounts for the Cultural Bequests Program. While the dollar values increased significantly (from $1,000 to $5 million), this represents a quantitative funding adjustment rather than an expansion of the program's coverage, eligibility, or legislative purpose."},"complexity_factors":["Only 4 short sections with minimal text","Single defined term ('Act')","No conditional logic, exceptions, or nested provisions","Straightforward table of financial years and dollar amounts","Simple revocation clause without transitional provisions"],"plain_english_summary":"This legal instrument sets the annual spending caps for tax deductions under the **Cultural Bequests Program** — a scheme that encourages Australians to leave valuable artworks, historical items, or cultural artefacts to public museums and galleries in their wills.\n\nUnder this program, when someone bequeaths (leaves via a will) a significant cultural item to a public institution, their estate can claim a tax deduction. This Determination limits how much the government will approve in total for these tax concessions each financial year:\n\n* **1995-96 and 1996-97**: Maximum of **$1,000** per year  \n* **1997-98 through 1999-2000**: Maximum of **$5,000,000** per year\n\nThe instrument also replaces an earlier 1996 version that set the previous limits."}},"importantCases":[],"_links":{"self":"/api/acts/cultural-bequests-program-maximum-approval-amounts-determination-no-1-1997","history":"/api/acts/cultural-bequests-program-maximum-approval-amounts-determination-no-1-1997/history","analysis":"/api/acts/cultural-bequests-program-maximum-approval-amounts-determination-no-1-1997/analysis","conflicts":"/api/acts/cultural-bequests-program-maximum-approval-amounts-determination-no-1-1997/conflicts","importantCases":"/api/acts/cultural-bequests-program-maximum-approval-amounts-determination-no-1-1997/important-cases","documents":"/api/acts/cultural-bequests-program-maximum-approval-amounts-determination-no-1-1997/documents"}}