30‑25 Education30‑25 Education

30‑25 Education

(1) This table sets out general categories of education recipients.

<table cellspacing="0" cellpadding="0" style="width:365.7pt; border-collapse:collapse"><thead><tr><td colspan="4" style="width:355pt; 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>Education—General</span></p></td></tr><tr><td style="width:29.2pt; 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:112.5pt; 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:121pt; 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:60.2pt; 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:29.2pt; 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>2.1.1</span></p></td><td style="width:112.5pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span>a public university</span></p></td><td style="width:121pt; 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" style="page-break-inside:avoid; page-break-after:avoid"><span>the public university must be:</span></p><p class="Tablea" style="page-break-inside:avoid; page-break-after:avoid"><span>(a) an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Australian government agency; or</span></p><p class="Tablea" style="page-break-inside:avoid; page-break-after:avoid"><span>(b) a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registered charity</span></p></td><td style="width:60.2pt; 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" style="page-break-inside:avoid; page-break-after:avoid"><span>none</span></p></td></tr><tr style="height:4.8pt"><td style="width:29.2pt; 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>2.1.2</span></p></td><td style="width:112.5pt; 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 fund for the establishment of a public university</span></p></td><td style="width:121pt; 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="Tablea"><span>(a) the public fund must 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="Tablei"><span>(iii) operated by an Australian government agency or registered charity; and</span></p><p class="Tablea"><span>(b) the public university must satisfy the special conditions set out in item</span><span> </span><span>2.1.1</span></p></td><td style="width:60.2pt; 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:29.2pt; 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>2.1.3</span></p></td><td style="width:112.5pt; 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>an institution that is a higher education provider within the meaning of the </span><span style="font-style:italic">Higher Education Support Act 2003</span></p></td><td style="width:121pt; 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 institution must be:</span></p><p class="Tablea"><span>(a) an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Australian government agency; or</span></p><p class="Tablea"><span>(b) a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registered charity</span></p></td><td style="width:60.2pt; 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:29.2pt; 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>2.1.4</span></p></td><td style="width:112.5pt; 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 residential educational institution affiliated under statutory provisions with a public university</span></p></td><td style="width:121pt; 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="Tablea"><span>(a) the residential educational institution must be a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registered charity; and</span></p><p class="Tablea"><span>(b) the public university must satisfy the special conditions set out in item</span><span> </span><span>2.1.1</span></p></td><td style="width:60.2pt; 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:29.2pt; 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>2.1.5</span></p></td><td style="width:112.5pt; 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 residential educational institution established by the Commonwealth</span></p></td><td style="width:121pt; 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><td style="width:60.2pt; 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:29.2pt; 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>2.1.6</span></p></td><td style="width:112.5pt; 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 residential educational institution that is affiliated with an institution that is a higher education provider within the meaning of the </span><span style="font-style:italic">Higher Education Support Act 2003</span></p></td><td style="width:121pt; 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="Tablea"><span>(a) the residential educational institution must 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; and</span></p><p class="Tablea"><span>(b) the higher education provider must satisfy the special conditions set out in item</span><span> </span><span>2.1.3</span></p></td><td style="width:60.2pt; 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:29.2pt; 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>2.1.7</span></p></td><td style="width:112.5pt; 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>an institution that the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Student Assistance Minister has determined to be a technical and further education institution under the </span><span style="font-style:italic">Student Assistance Act 1973</span></p></td><td style="width:121pt; 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 institution must be:</span></p><p class="Tablea"><span>(a) an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Australian government agency; or</span></p><p class="Tablea"><span>(b) a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registered charity</span></p></td><td style="width:60.2pt; 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>see section</span><span> </span><span>30</span><span>‑</span><span>30</span></p></td></tr><tr><td style="width:29.2pt; 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>2.1.8</span></p></td><td style="width:112.5pt; 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 fund established and maintained solely for the purpose of providing religious instruction in government schools in Australia</span></p></td><td style="width:121pt; 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 fund must be:</span></p><p class="Tablea"><span>(a) an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Australian government agency; or</span></p><p class="Tablea"><span>(b) a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registered charity; or</span></p><p class="Tablea"><span>(c) operated by an Australian government agency or a registered charity</span></p></td><td style="width:60.2pt; 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 style="height:28.45pt"><td style="width:29.2pt; 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>2.1.9</span></p></td><td style="width:112.5pt; 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 fund established and maintained by a Roman Catholic archdiocesan or diocesan authority solely for the purpose of providing religious instruction in government schools in Australia</span></p></td><td style="width:121pt; 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 fund must be:</span></p><p class="Tablea"><span>(a) an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Australian government agency; or</span></p><p class="Tablea"><span>(b) a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registered charity; or</span></p><p class="Tablea"><span>(c) operated by an Australian government agency or a registered charity</span></p></td><td style="width:60.2pt; 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 style="height:60pt"><td style="width:29.2pt; 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>2.1.9A</span></p></td><td style="width:112.5pt; 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 fund established and maintained solely for the purpose of providing education in ethics:</span></p><p class="Tablea"><span>(a) in government schools in Australia; and</span></p><p class="Tablea"><span>(b) as an alternative to religious instruction, in accordance with </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>State law or </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Territory law</span></p></td><td style="width:121pt; 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 fund must be:</span></p><p class="Tablea"><span>(a) a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registered charity; or</span></p><p class="Tablea"><span>(b) operated by a registered charity</span></p></td><td style="width:60.2pt; 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 style="height:120.75pt"><td style="width:29.2pt; border-top:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>2.1.10</span></p></td><td style="width:112.5pt; border-top:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>a public fund established and maintained solely for providing money for the acquisition, construction or maintenance of a building used, or to be used, as a school or college by:</span></p><p class="Tablea" style="margin-bottom:3pt; line-height:12pt"><span>(a) a government; or</span></p><p class="Tablea" style="margin-bottom:3pt; line-height:12pt"><span>(b) a public authority; or</span></p><p class="Tablea" style="margin-bottom:3pt; line-height:12pt"><span>(c) a society or association which is carried on otherwise than for the purposes of profit or gain to the individual members of the society or association</span></p></td><td style="width:121pt; border-top:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the public fund must be:</span></p><p class="Tablea"><span>(a) an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Australian government agency; or</span></p><p class="Tablea"><span>(b) a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registered charity; or</span></p><p class="Tablea"><span>(c) operated by an Australian government agency or a registered charity</span></p></td><td style="width:60.2pt; border-top: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:29.2pt; 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>2.1.11</span></p></td><td style="width:112.5pt; 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 fund established and maintained solely for providing money for the acquisition, construction or maintenance of a rural school hostel building to which section</span><span> </span><span>30</span><span>‑</span><span>35 applies</span></p></td><td style="width:121pt; 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 fund must be:</span></p><p class="Tablea"><span>(a) an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Australian government agency; or</span></p><p class="Tablea"><span>(b) a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registered charity; or</span></p><p class="Tablea"><span>(c) operated by an Australian government agency or a registered charity</span></p></td><td style="width:60.2pt; 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:29.2pt; 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>2.1.12</span></p></td><td style="width:112.5pt; 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 government school that:</span></p><p class="Tablea" style="page-break-inside:avoid; page-break-after:avoid"><span>(a) provides special education for students each of whom has a disability that is permanent or is likely to be permanent; and</span></p><p class="Tablea" style="page-break-inside:avoid; page-break-after:avoid"><span>(b) does not provide education for other students</span></p></td><td style="width:121pt; 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><td style="width:60.2pt; 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:29.2pt; 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>2.1.13</span></p></td><td style="width:112.5pt; 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>a public fund that is established and maintained solely for providing money for scholarships, bursaries or prizes to which section</span><span> </span><span>30</span><span>‑</span><span>37 applies</span></p></td><td style="width:121pt; 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 public fund must be:</span></p><p class="Tablea"><span>(a) a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registered charity; or</span></p><p class="Tablea"><span>(b) operated by a registered charity</span></p></td><td style="width:60.2pt; 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>