30‑102 Fire and emergency services30‑102 Fire and emergency services

#### 30‑102 Fire and emergency services This table sets out general categories of fire and emergency services recipients. ```html <table cellspacing="0" cellpadding="0" style="margin-left:0.25pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:335.35pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Fire and emergency services—General</span></p></td></tr><tr><td style="width:52.75pt; 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" style="page-break-after:avoid"><span style="font-weight:bold">Item</span></p></td><td style="width:112.5pt; 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" style="page-break-after:avoid"><span style="font-weight:bold">Fund, authority or institution</span></p></td><td style="width:148.5pt; 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" style="page-break-after:avoid"><span style="font-weight:bold">Special conditions</span></p></td></tr></thead><tbody><tr><td style="width:52.75pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>12A.1.1</span></p></td><td style="width:112.5pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Australian government agency that has statutory responsibility for the coordination of volunteer fire brigades or State Emergency Services</span></p></td><td style="width:148.5pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift or contribution must be made for the purposes of supporting the coordination of volunteer fire brigades or State Emergency Services</span></p></td></tr><tr style="height:102.75pt"><td style="width:52.75pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>12A.1.2</span></p></td><td style="width:112.5pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>a public fund which satisfies all of the following requirements:</span></p><p class="Tablea"><span>(a) the fund is established and maintained by an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Australian government agency covered by item</span><span> </span><span>12A.1.1;</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>none</span></p></td></tr><tr style="height:201.75pt"><td style="width:52.75pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td><td style="width:112.5pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tablea" style="page-break-inside:avoid; page-break-after:avoid"><span>(b) the fund is established and maintained solely for the purpose of supporting the volunteer based emergency service activities of non</span><span>‑</span><span>profit entities or of Australian government agencies;</span></p><p class="Tablea" style="page-break-inside:avoid; page-break-after:avoid"><span>(c) the principal activity of the entities mentioned in paragraph</span><span> </span><span>(b) is the provision of volunteer based emergency services that are regulated by a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>State law or a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Territory law</span></p></td><td style="width:148.5pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span></span></p></td></tr><tr><td style="width:52.75pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>12A.1.3</span></p></td><td style="width:112.5pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>a public fund which satisfies all of the following requirements:</span></p><p class="Tablea"><span>(a) the fund is established and maintained by a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registered charity or an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Australian government agency;</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>none</span></p></td></tr><tr><td style="width:52.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td><td style="width:112.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tablea"><span>(b) the principal activity of the entity is the provision of volunteer based emergency services that are regulated by a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>State law or a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Territory law;</span></p></td><td style="width:148.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td></tr><tr><td style="width:52.75pt; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td><td style="width:112.5pt; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tablea"><span>(c) the fund is established and maintained solely for the purpose of supporting the volunteer based emergency service activities of the entity</span></p></td><td style="width:148.5pt; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td></tr></tbody></table> ```