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Income Tax Assessment Act 1997
30‑45 Welfare and rights30‑45 Welfare and rights
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30‑45 Welfare and rights
(1) This table sets out general categories of welfare and rights recipients.
<table cellspacing="0" cellpadding="0" style="width:367.8pt; border-collapse:collapse"><thead><tr><td colspan="4" style="width:357.1pt; 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" style="page-break-inside:avoid"><span>Welfare and rights—General</span></p></td></tr><tr><td style="width: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">Item</span></p></td><td style="width:111.8pt; 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">Fund, authority or institution</span></p></td><td style="width:92.55pt; 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:95.65pt; 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: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>4.1.1</span></p></td><td style="width:111.8pt; 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>a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registered public benevolent institution</span></p></td><td style="width:92.55pt; 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="width:95.65pt; 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></tr><tr><td style="width: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>4.1.2</span></p></td><td style="width:111.8pt; 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>a public fund maintained for the purpose of providing money for:</span></p><p class="Tablea"><span>(a) </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registered public benevolent institutions; or</span></p><p class="Tablea"><span>(b) the establishment of registered public benevolent institutions</span></p></td><td style="width:92.55pt; 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:</span></p><p class="Tablea"><span>(a) have been established before 23</span><span> </span><span>October 1963; and</span></p><p class="Tablea"><span>(b) be:</span></p><p class="Tablei"><span>(i) a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registered charity; or</span></p><p class="Tablei"><span>(ii) operated by a registered charity</span></p></td><td style="width:95.65pt; 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: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>4.1.3</span></p></td><td style="width:111.8pt; 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>a public fund established and maintained for the purpose of relieving the necessitous circumstances of one or more individuals who are in Australia</span></p></td><td style="width:92.55pt; 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:95.65pt; 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:25pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>4.1.4</span></p></td><td style="width:111.8pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>an institution whose principal activity is the promotion of the prevention or the control of </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>behaviour that is harmful or abusive to human beings</span></p></td><td style="width:92.55pt; 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 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; and</span></p><p class="Tablea"><span>(c) have a policy of not acting as a mere conduit for the donation of money or property to other organisations, bodies or persons</span></p></td><td style="width:95.65pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the gift must be received by the institution’s gift fund (mentioned in section</span><span> </span><span>30</span><span>‑</span><span>130)</span></p></td></tr><tr><td style="width: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>4.1.5</span></p></td><td style="width:111.8pt; 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>a public fund (including a public fund established and maintained by a public benevolent institution) that is established and maintained solely for providing money for the relief (including relief by way of assistance to re</span><span>‑</span><span>establish a community) of people in Australia in distress as a result of a disaster to which subsection</span><span> </span><span>30</span><span>‑</span><span>45A(1) or 30</span><span>‑</span><span>46(1) applies</span></p></td><td style="width:92.55pt; 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:</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:95.65pt; 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 subsections</span><span> </span><span>30</span><span>‑</span><span>45A(4) and 30</span><span>‑</span><span>46(2)</span></p></td></tr><tr><td style="width: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>4.1.6</span></p></td><td style="width:111.8pt; 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>an institution whose principal activity is one or both of the following:</span></p><p class="Tablea"><span>(a) providing short</span><span>‑</span><span>term direct care to animals (but not only native wildlife) that have been lost or mistreated or are without owners;</span></p><p class="Tablea"><span>(b) rehabilitating orphaned, sick or injured animals (but not only native wildlife) that have been lost or mistreated or are without owners</span></p></td><td style="width:92.55pt; 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 a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registered charity</span></p></td><td style="width:95.65pt; 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: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"><span>4.1.7</span></p></td><td style="width:111.8pt; 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"><span>an institution that would be a public benevolent institution, but for one or both of the following:</span></p><p class="Tablea"><span>(a) it also promotes the prevention or the control of diseases in human beings (but not as a principal activity);</span></p><p class="Tablea"><span>(b) it also promotes the prevention or the control of </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>behaviour that is harmful or abusive to human beings (but not as a principal activity)</span></p></td><td style="width:92.55pt; 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 be a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registered charity</span></p></td><td style="width:95.65pt; 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>