30‑50 Defence30‑50 Defence

30‑50 Defence

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

<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>Defence—General</span></p></td></tr><tr><td style="width:27.1pt; 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:116pt; 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:97.8pt; 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—fund, authority or institution</span></p></td><td style="width:77.8pt; 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—gift</span></p></td></tr></thead><tbody><tr><td style="width:27.1pt; 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="Tabletext"><span>5.1.1</span></p></td><td style="width:116pt; 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 Commonwealth or a State</span></p></td><td style="width:97.8pt; 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="width:77.8pt; 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>the gift must be made for purposes of defence</span></p></td></tr><tr><td style="width:27.1pt; 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>5.1.2</span></p></td><td style="width:116pt; 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 institution or public fund established and maintained for the comfort, recreation or welfare of members of:</span></p><p class="Tablea"><span>(a) the armed forces of any part of the Sovereign’s dominions; or</span></p><p class="Tablea"><span>(b) any allied or other foreign force serving in association with the Sovereign’s armed forces</span></p></td><td style="width:97.8pt; 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 public institution or 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) in the case of a public fund—operated by an Australian government agency or registered charity</span></p></td><td style="width:77.8pt; 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>none</span></p></td></tr><tr style="height:211.5pt"><td style="width:27.1pt; border-top:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>5.1.3</span></p></td><td style="width:116pt; 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 to reconstruct, or make critical repairs to, a particular war memorial that:</span></p><p class="Tablea"><span>(a) is located in Australia; and</span></p><p class="Tablea"><span>(b) commemorates events in a conflict in which Australia was involved, or people who are mainly Australians and who participated on Australia’s behalf in a conflict; and</span></p><p class="Tablea"><span></span></p></td><td style="width:97.8pt; 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 registered charity</span></p></td><td style="width:77.8pt; border-top:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made within the 2 years beginning on the day on which:</span></p><p class="Tablea"><span>(a) the fund; or</span></p><p class="Tablea"><span>(b) if the fund is legally owned by an entity that is endorsed for the operation of the fund—the entity;</span></p><p class="Tabletext"><span>is endorsed as a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>deductible gift recipient under Subdivision</span><span> </span><span>30</span><span>‑</span><span>BA</span></p></td></tr><tr style="height:24.75pt"><td style="width:27.1pt; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span></span></p></td><td style="width:116pt; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tablea"><span>(c) is a focus for public commemoration of the events or people mentioned in paragraph</span><span> </span><span>(b); and</span></p><p class="Tablea"><span>(d) is solely or mainly used for that public commemoration</span></p></td><td style="width:97.8pt; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tablea"><span></span></p></td><td style="width:77.8pt; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span></span></p></td></tr></tbody></table>