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Income Tax Assessment Act 1997
30‑70 The family30‑70 The family
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30‑70 The family
(1) This table sets out general categories of family recipients.
<table cellspacing="0" cellpadding="0" style="width:366.4pt; border-collapse:collapse"><thead><tr><td colspan="4" style="width:355.7pt; 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>The family—General</span></p></td></tr><tr><td style="width:25.7pt; 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-after:avoid"><span style="font-weight:bold">Item</span></p></td><td style="width:150.3pt; 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-after:avoid"><span style="font-weight:bold">Fund, authority or institution</span></p></td><td style="width:90.05pt; 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-after:avoid"><span style="font-weight:bold">Special conditions—fund, authority or institution</span></p></td><td style="width:57.55pt; 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-after:avoid"><span style="font-weight:bold">Special conditions—gift</span></p></td></tr></thead><tbody><tr><td style="width:25.7pt; 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>8.1.1</span></p></td><td style="width:150.3pt; 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 public fund established and maintained:</span></p><p class="Tablea"><span>(a) by a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>non</span><span>‑</span><span>profit company to which section</span><span> </span><span>30</span><span>‑</span><span>75 applies; and</span></p><p class="Tablea"><span>(b) solely for the purpose of providing money to be used in giving or providing marriage education under the </span><span style="font-style:italic">Marriage Act 1961 </span><span>to individuals in Australia</span></p></td><td style="width:90.05pt; 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 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:57.55pt; 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></tr><tr><td style="width:25.7pt; 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>8.1.2</span></p></td><td style="width:150.3pt; 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:</span></p><p class="Tablea"><span>(a) by a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>non</span><span>‑</span><span>profit company which receives funding from the Commonwealth to provide family counselling or family dispute resolution within the meaning of the </span><span style="font-style:italic">Family Law Act 1975</span><span>; and</span></p><p class="Tablea"><span>(b) solely for the purpose of providing money to be used in providing family counselling or family dispute resolution within the meaning of the</span><span style="font-style:italic"> Family Law Act 1975</span><span> to individuals in Australia</span></p></td><td style="width:90.05pt; 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:57.55pt; 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>none</span></p></td></tr></tbody></table>