30‑17 Requirements for certain recipient30‑17 Requirements for certain recipients

#### 30‑17 Requirements for certain recipients (1) This section sets out requirements to be met for you to be able to deduct a gift you make to a fund, authority or institution described in the column headed “Recipient” of item 1, 2 or 4 of the table in section 30‑15\. However, this section does not apply to: (a) a fund, authority or institution that is mentioned by name in an item of a table in Subdivision 30‑B; or (c) the Australiana Fund. (2) The fund, authority or institution must: (a) be an entity or \*government entity that is endorsed under Subdivision 30‑BA as a \*deductible gift recipient; or (b) in the case of a fund—either: (i) be owned legally by an entity that is endorsed under Subdivision 30‑BA as a \*deductible gift recipient for the operation of the fund; or (ii) be under the control of one or more persons who constitute a \*government entity that is endorsed under Subdivision 30‑BA as a \*deductible gift recipient for the operation of the fund; or (c) in the case of an authority or institution—be part of an entity or \*government entity that is endorsed under Subdivision 30‑BA as a \*deductible gift recipient for the operation of the authority or institution. > Note: Example: A public fund that is established and maintained for constructing a building to be used by a State school and is controlled by the principal of the school would be an example of a fund under the control of one or more persons who constitute a government entity that is endorsed as a deductible gift recipient for the operation of the fund, if the school were so endorsed.