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Income Tax Assessment Act 1997
30‑100 Cultural organisations30‑100 Cultural organisations
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#### 30‑100 Cultural organisations
(1) This table sets out general categories of cultural recipients.
```html
<table cellspacing="0" cellpadding="0" style="width:361.5pt; border-collapse:collapse"><thead><tr><td colspan="4" style="width:350.8pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableHeading"><span>Cultural organisations—General</span></p></td></tr><tr><td style="width:31.85pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Item</span></p></td><td style="width:83.95pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Fund, authority or institution</span></p></td><td style="width:135.6pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Special conditions—fund, authority or institution</span></p></td><td style="width:67.3pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Special conditions—gift</span></p></td></tr></thead><tbody><tr><td style="width:31.85pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>12.1.1</span></p></td><td style="width:83.95pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>an institution or </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Australian government agency whose principal purpose is the promotion of literature, music, a performing art, a visual art, a craft, design, film, video, television, radio, community arts, arts or languages of </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Indigenous persons or movable cultural heritage</span></p></td><td style="width:135.6pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the institution or Australian government agency must:</span></p><p class="Tablea"><span>(a) if it is not an Australian government agency—be a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registered charity; and</span></p><p class="Tablea"><span>(b) meet the requirements of section</span><span> </span><span>30</span><span>‑</span><span>130</span></p></td><td style="width:67.3pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the gift must be received by the gift fund (mentioned in section</span><span> </span><span>30</span><span>‑</span><span>130) of the institution or Australian government agency</span></p></td></tr><tr><td style="width:31.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>12.1.2</span></p></td><td style="width:83.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>a public library</span></p></td><td style="width:135.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the public library must:</span></p><p class="Tablea"><span>(a) be:</span></p><p class="Tablei"><span>(i) an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Australian government agency; or</span></p><p class="Tablei"><span>(ii) a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registered charity; or</span></p><p class="Tablea"><span>(b) be operated by:</span></p><p class="Tablei"><span>(i) an Australian government agency; or</span></p><p class="Tablei"><span>(ii) a registered charity</span></p></td><td style="width:67.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>none</span></p></td></tr><tr><td style="width:31.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>12.1.3</span></p></td><td style="width:83.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>a public museum</span></p></td><td style="width:135.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the public museum must:</span></p><p class="Tablea"><span>(a) be:</span></p><p class="Tablei"><span>(i) an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Australian government agency; or</span></p><p class="Tablei"><span>(ii) a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registered charity; or</span></p><p class="Tablea"><span>(b) be operated by:</span></p><p class="Tablei"><span>(i) an Australian government agency; or</span></p><p class="Tablei"><span>(ii) a registered charity</span></p></td><td style="width:67.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>none</span></p></td></tr><tr><td style="width:31.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>12.1.4</span></p></td><td style="width:83.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span>a public art gallery</span></p></td><td style="width:135.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span>the public art gallery must:</span></p><p class="Tablea" style="page-break-inside:avoid; page-break-after:avoid"><span>(a) be:</span></p><p class="Tablei" style="page-break-inside:avoid; page-break-after:avoid"><span>(i) an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Australian government agency; or</span></p><p class="Tablei" style="page-break-inside:avoid; page-break-after:avoid"><span>(ii) a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registered charity; or</span></p><p class="Tablea" style="page-break-inside:avoid; page-break-after:avoid"><span>(b) be operated by:</span></p><p class="Tablei" style="page-break-inside:avoid; page-break-after:avoid"><span>(i) an Australian government agency; or</span></p><p class="Tablei" style="page-break-inside:avoid; page-break-after:avoid"><span>(ii) a registered charity</span></p></td><td style="width:67.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span>none</span></p></td></tr><tr><td style="width:31.85pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>12.1.5</span></p></td><td style="width:83.95pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>an institution consisting of a public library, public museum and public art gallery or of any 2 of them</span></p></td><td style="width:135.6pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the institution must:</span></p><p class="Tablea"><span>(a) be:</span></p><p class="Tablei"><span>(i) an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Australian government agency; or</span></p><p class="Tablei"><span>(ii) a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registered charity; or</span></p><p class="Tablea"><span>(b) be operated by:</span></p><p class="Tablei"><span>(i) an Australian government agency; or</span></p><p class="Tablei"><span>(ii) a registered charity</span></p></td><td style="width:67.3pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>none</span></p></td></tr></tbody></table>
```
(2) This table sets out specific cultural recipients.
```html
<table cellspacing="0" cellpadding="0" style="width:351.35pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:340.3pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableHeading"><span>Cultural organisations—Specific</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:31.85pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Item</span></p></td><td style="width:183.25pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Fund, authority or institution</span></p></td><td style="width:103.8pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Special conditions</span></p></td><td style="vertical-align:top"></td></tr></thead><tbody><tr><td style="width:31.85pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>12.2.1</span></p></td><td style="width:183.25pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>The Australiana Fund</span></p></td><td style="width:103.8pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>none</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:31.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>12.2.3</span></p></td><td style="width:183.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>The Ranfurly Library Service Incorporated</span></p></td><td style="width:103.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 2</span><span> </span><span>May 2006</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:31.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>12.2.4</span></p></td><td style="width:183.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>National Arboretum Canberra Fund</span></p></td><td style="width:103.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 30</span><span> </span><span>June 2013</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:31.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>12.2.5</span></p></td><td style="width:183.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>Sydney Chevra Kadisha</span></p></td><td style="width:103.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 31</span><span> </span><span>December 2017 and before 1</span><span> </span><span>July 2024</span></p></td><td style="border-bottom:0.75pt solid #000000; vertical-align:top"></td></tr><tr><td style="width:31.75pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>12.2.6</span></p></td><td style="width:183.15pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>C E W Bean Foundation</span></p></td><td colspan="2" style="width:104.05pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 30</span><span> </span><span>June 2018 and before 1</span><span> </span><span>July 2025</span></p></td></tr><tr style="height:0pt"><td style="width:42.55pt"></td><td style="width:193.95pt"></td><td style="width:114.5pt"></td><td style="width:0.35pt"></td></tr></tbody></table>
```