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Income Tax Assessment Act 1997
Guide to Division 36Guide to Division 36
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Turn the raw legal text into a practical explanation grounded in Income Tax Assessment Act 1997.
#### Health
#### 30‑20 Health
(1) This table sets out general categories of health recipients.
```html
<table cellspacing="0" cellpadding="0" style="width:365.75pt; 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" style="page-break-inside:avoid"><span>Health—General</span></p></td></tr><tr><td style="width:22.2pt; 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: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">Fund, authority or institution</span></p></td><td style="width:145.35pt; 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: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-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Special conditions—gift</span></p></td></tr></thead><tbody><tr><td style="width:22.2pt; 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>1.1.1</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" style="page-break-inside:avoid; page-break-after:avoid"><span>a public hospital</span></p></td><td style="width:145.35pt; 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 hospital 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: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" style="page-break-inside:avoid; page-break-after:avoid"><span>none</span></p></td></tr><tr><td style="width:22.2pt; 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>1.1.2</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" style="page-break-inside:avoid"><span>a hospital carried on by a society or association</span></p></td><td style="width:145.35pt; 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 society or association must be a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registered charity</span></p></td><td style="width:57.55pt; 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" style="page-break-inside:avoid"><span>none</span></p></td></tr><tr><td style="width:22.2pt; 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>1.1.3</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" style="page-break-inside:avoid"><span>a public fund maintained for:</span></p><p class="Tablea"><span>(a) the purpose of providing money for hospitals covered by item</span><span> </span><span>1.1.1 or 1.1.2; or</span></p><p class="Tablea"><span>(b) the establishment of such hospitals</span></p></td><td style="width:145.35pt; 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 have been established before 23</span><span> </span><span>October 1963; and</span></p><p class="Tablea"><span>(b) the public fund must be, or be operated by, an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Australian government agency or a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registered charity; and</span></p><p class="Tablea"><span>(c) the hospitals must satisfy the special conditions set out in item</span><span> </span><span>1.1.1 or 1.1.2 (as applicable)</span></p></td><td style="width:57.55pt; 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" style="page-break-inside:avoid"><span>none</span></p></td></tr><tr><td style="width:22.2pt; 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>1.1.4</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>a public authority engaged in research into the causes, prevention or cure of disease in human beings, animals or plants</span></p></td><td style="width:145.35pt; 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 authority 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:57.55pt; 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 gift must be made for such research</span></p></td></tr><tr><td style="width:22.2pt; 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>1.1.5</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>a public institution engaged solely in research into the causes, prevention or cure of disease in human beings, animals or plants</span></p></td><td style="width:145.35pt; 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>the public 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:57.55pt; 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>none</span></p></td></tr><tr><td style="width:22.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.1.6</span></p></td><td style="width:97.7pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span>a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registered health promotion charity</span></p></td><td style="width:145.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span>none</span></p></td><td style="width:57.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; 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:22.1pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.1.7</span></p></td><td style="width:97.7pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>a public ambulance service</span></p></td><td style="width:145.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span>the public ambulance service 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:57.45pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>none</span></p></td></tr><tr><td style="width:22.2pt; 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>1.1.8</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>a public fund established and maintained for the purpose of providing money for public ambulance services covered by item</span><span> </span><span>1.1.7</span></p></td><td style="width:145.35pt; 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, or be operated by, an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Australian government agency or a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registered charity; and</span></p><p class="Tablea"><span>(b) the public ambulance services must satisfy the special conditions set out in item</span><span> </span><span>1.1.7</span></p></td><td style="width:57.55pt; 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>none</span></p></td></tr><tr><td style="width:22.2pt; 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>1.1.9</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"><span>a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>community shed</span></p></td><td style="width:145.35pt; 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>the community shed must be a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>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>
```
(2) This table sets out specific health recipients.
```html
<table cellspacing="0" cellpadding="0" style="width:365.35pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:354.65pt; 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="TableHeading"><span>Health—Specific</span></p></td></tr><tr><td style="width:32pt; 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:177.6pt; 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:123.65pt; 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-after:avoid"><span style="font-weight:bold">Special conditions</span></p></td></tr></thead><tbody><tr><td style="width:32pt; 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>1.2.1</span></p></td><td style="width:177.6pt; 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 Royal Australian and New Zealand College of Obstetricians and Gynaecologists</span></p></td><td style="width:123.65pt; 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:32pt; 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>1.2.4</span></p></td><td style="width:177.6pt; 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 Royal Australian and New Zealand College of Radiologists</span></p></td><td style="width:123.65pt; 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>the gift must be made for education or research in medical knowledge or science</span></p></td></tr><tr><td style="width:32pt; 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>1.2.5</span></p></td><td style="width:177.6pt; 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 New South Wales College of Nursing</span></p></td><td style="width:123.65pt; 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:32pt; 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>1.2.6</span></p></td><td style="width:177.6pt; 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 Royal Australian and New Zealand College of Psychiatrists</span></p></td><td style="width:123.65pt; 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:32pt; 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>1.2.7</span></p></td><td style="width:177.6pt; 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 Royal Australian College of General Practitioners</span></p></td><td style="width:123.65pt; 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>the gift must be made for education or research in medical knowledge or science</span></p></td></tr><tr><td style="width:32pt; 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>1.2.8</span></p></td><td style="width:177.6pt; 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 Royal Australasian College of Physicians</span></p></td><td style="width:123.65pt; 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:32pt; 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>1.2.9</span></p></td><td style="width:177.6pt; 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 Royal Australasian College of Surgeons</span></p></td><td style="width:123.65pt; 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:32pt; 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>1.2.10</span></p></td><td style="width:177.6pt; 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 Royal College of Pathologists of Australasia</span></p></td><td style="width:123.65pt; 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>the gift must be made for education or research in medical knowledge or science</span></p></td></tr><tr><td style="width:32pt; 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>1.2.12</span></p></td><td style="width:177.6pt; 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 Royal College of Nursing, Australia</span></p></td><td style="width:123.65pt; 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:32pt; 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>1.2.13</span></p></td><td style="width:177.6pt; 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 Australian and New Zealand College of Anaesthetists</span></p></td><td style="width:123.65pt; 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:31.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.2.18</span></p></td><td style="width:177.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The Australasian College for Emergency Medicine</span></p></td><td style="width:123.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 2</span><span> </span><span>February 2009</span></p></td></tr><tr><td style="width:32pt; 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>1.2.19</span></p></td><td style="width:177.6pt; 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>Cancer Australia</span></p></td><td style="width:123.65pt; 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>the gift must be made:</span></p><p class="Tablea"><span>(a) after 8</span><span> </span><span>June 2011; and</span></p><p class="Tablea"><span>(b) for improving outcomes for Australians affected by breast cancer</span></p></td></tr><tr><td style="width:32pt; 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>1.2.20</span></p></td><td style="width:177.6pt; 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 Australasian College of Dermatologists</span></p></td><td style="width:123.65pt; 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>the gift must be made for education or research in medical knowledge or science</span></p></td></tr><tr><td style="width:32pt; 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>1.2.21</span></p></td><td style="width:177.6pt; 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>College of Intensive Care Medicine of Australia and New Zealand</span></p></td><td style="width:123.65pt; 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>the gift must be made for education or research in medical knowledge or science</span></p></td></tr><tr><td style="width:31.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.2.22</span></p></td><td style="width:177.5pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The Royal Australian and New Zealand College of Ophthalmologists</span></p></td><td style="width:123.55pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made for education or research in medical knowledge or science</span></p></td></tr></tbody></table>
```
#### Education
#### 30‑25 Education
(1) This table sets out general categories of education recipients.
```html
<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>
```
(2) This table sets out specific education recipients.
```html
<table cellspacing="0" cellpadding="0" style="width:366.05pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:355.35pt; 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—Specific</span></p></td></tr><tr><td style="width:30.6pt; 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:202pt; 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:101.35pt; 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</span></p></td></tr></thead><tbody><tr><td style="width:30.6pt; 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>2.2.1</span></p></td><td style="width:202pt; 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 Academy of the Social Sciences in Australia Incorporated</span></p></td><td style="width:101.35pt; 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:30.6pt; 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>2.2.2</span></p></td><td style="width:202pt; 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 Australian Academy of Science</span></p></td><td style="width:101.35pt; 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:30.6pt; 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>2.2.3</span></p></td><td style="width:202pt; 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 Australian Academy of the Humanities for the Advancement of Scholarship in Language, Literature, History, Philosophy and the Fine Arts</span></p></td><td style="width:101.35pt; 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:30.6pt; 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>2.2.4</span></p></td><td style="width:202pt; 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 Australian Academy of Technological Sciences and Engineering Limited</span></p></td><td style="width:101.35pt; 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:30.6pt; 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>2.2.5</span></p></td><td style="width:202pt; 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>Aurora Education Foundation Limited</span></p></td><td style="width:101.35pt; 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 gift must be made after 30</span><span> </span><span>June 2013</span></p></td></tr><tr><td style="width:30.6pt; 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>2.2.6</span></p></td><td style="width:202pt; 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 Australian and New Zealand Association for the Advancement of Science</span></p></td><td style="width:101.35pt; 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:30.6pt; 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>2.2.8</span></p></td><td style="width:202pt; 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 Life Education Centre</span></p></td><td style="width:101.35pt; 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:30.6pt; 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>2.2.9</span></p></td><td style="width:202pt; 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 company that conducts life education programs under the auspices of the Life Education Centre if the company:</span></p><p class="Tablea"><span>(a) is not carried on for the purposes of profit or gain to its individual members; and</span></p><p class="Tablea"><span>(b) is prohibited by its </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>constitution from making any distribution of money or property to its members</span></p></td><td style="width:101.35pt; 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 gift must be for the conduct of such programs</span></p></td></tr><tr><td style="width:30.6pt; 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>2.2.10</span></p></td><td style="width:202pt; 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>the Council for Christian Education in Schools</span></p></td><td style="width:101.35pt; 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:30.6pt; 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>2.2.11</span></p></td><td style="width:202pt; 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 Council for Jewish Education in Schools</span></p></td><td style="width:101.35pt; 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:30.6pt; 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>2.2.13</span></p></td><td style="width:202pt; 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 Lionel Murphy Foundation</span></p></td><td style="width:101.35pt; 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:30.6pt; 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>2.2.14</span></p></td><td style="width:202pt; 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 Marcus Oldham Farm Management College</span></p></td><td style="width:101.35pt; 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:30.6pt; 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>2.2.16</span></p></td><td style="width:202pt; 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 Polly Farmer Foundation (Inc)</span></p></td><td style="width:101.35pt; 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:30.6pt; 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>2.2.17</span></p></td><td style="width:202pt; 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 Australian Council of Christians and Jews</span></p></td><td style="width:101.35pt; 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 gift must be made after 6</span><span> </span><span>December 1998</span></p></td></tr><tr><td style="width:30.6pt; 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>2.2.20</span></p></td><td style="width:202pt; 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>Australian Nuffield Farming Scholars Association</span></p></td><td style="width:101.35pt; 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 gift must be made after 16</span><span> </span><span>April 2001</span></p></td></tr><tr><td style="width:30.6pt; 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>2.2.21</span></p></td><td style="width:202pt; 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>Dymocks Children’s Charities Limited</span></p></td><td style="width:101.35pt; 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 gift must be made after 4</span><span> </span><span>January 2001</span></p></td></tr><tr><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.2.22</span></p></td><td style="width:201.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Primary Principals Association Education Foundation</span></p></td><td style="width:101.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 1</span><span> </span><span>October 2001</span></p></td></tr><tr><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.2.23</span></p></td><td style="width:201.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Commonwealth Study Conferences (Australia) Incorporated</span></p></td><td style="width:101.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 19</span><span> </span><span>February 2001</span></p></td></tr><tr><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.2.24</span></p></td><td style="width:201.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Mt Eliza Graduate School of Business and Government Limited</span></p></td><td style="width:101.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 4</span><span> </span><span>April 2000 and before 1</span><span> </span><span>January 2023</span></p></td></tr><tr><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.2.25</span></p></td><td style="width:201.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Human Rights Education Fund</span></p></td><td style="width:101.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 24</span><span> </span><span>September 2001</span></p></td></tr><tr><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.2.26</span></p></td><td style="width:201.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Aboriginal Education Council (N.S.W.) Incorporated</span></p></td><td style="width:101.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 6</span><span> </span><span>May 2002</span></p></td></tr><tr><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.2.27</span></p></td><td style="width:201.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>General Sir John Monash Foundation</span></p></td><td style="width:101.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 16</span><span> </span><span>June 2002</span></p></td></tr><tr><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.2.28</span></p></td><td style="width:201.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian</span><span>‑</span><span>American Educational Foundation</span></p></td><td style="width:101.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 30</span><span> </span><span>April 2003</span></p></td></tr><tr><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.2.29</span></p></td><td style="width:201.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The Australian Literacy and Numeracy Foundation Limited</span></p></td><td style="width:101.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 11</span><span> </span><span>October 2002</span></p></td></tr><tr><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.2.30</span></p></td><td style="width:201.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The Constitution Education Fund</span></p></td><td style="width:101.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 20</span><span> </span><span>June 2003</span></p></td></tr><tr><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.2.31</span></p></td><td style="width:201.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Country Education Foundation of Australia Limited</span></p></td><td style="width:101.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made on or after 20</span><span> </span><span>August 2003</span></p></td></tr><tr><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.2.32</span></p></td><td style="width:201.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Clontarf Foundation</span></p></td><td style="width:101.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 30</span><span> </span><span>August 2004</span></p></td></tr><tr><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.2.33</span></p></td><td style="width:201.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>International Specialised Skills Institute Incorporated</span></p></td><td style="width:101.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 11</span><span> </span><span>August 2005</span></p></td></tr><tr><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.2.36</span></p></td><td style="width:201.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The Spirit of Australia Foundation</span></p></td><td style="width:101.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 10</span><span> </span><span>September 2007</span></p></td></tr><tr><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.2.37</span></p></td><td style="width:201.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span>The Royal Institution of Australia Incorporated</span></p></td><td style="width:101.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span>the gift must be made after 16</span><span> </span><span>April 2009</span></p></td></tr><tr><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.2.39</span></p></td><td style="width:201.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The Charlie Perkins Scholarship Trust</span></p></td><td style="width:101.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 1</span><span> </span><span>August 2010</span></p></td></tr><tr><td style="width:30.6pt; 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>2.2.40</span></p></td><td style="width:202pt; 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>Roberta Sykes Indigenous Education Foundation</span></p></td><td style="width:101.35pt; 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 gift must be made after 1</span><span> </span><span>August 2010</span></p></td></tr><tr><td style="width:30.6pt; 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>2.2.41</span></p></td><td style="width:202pt; 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>Teach for Australia</span></p></td><td style="width:101.35pt; 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 gift must be made after 31</span><span> </span><span>December 2012</span></p></td></tr><tr><td style="width:30.6pt; 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>2.2.42</span></p></td><td style="width:202pt; 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 Conversation Trust</span></p></td><td style="width:101.35pt; 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 gift must be made after 21</span><span> </span><span>November 2012</span></p></td></tr><tr><td style="width:30.6pt; 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>2.2.43</span></p></td><td style="width:202pt; 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>Australian Schools Plus Ltd</span></p></td><td style="width:101.35pt; 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 gift must be made on or after 1</span><span> </span><span>April 2014</span></p></td></tr><tr><td style="width:30.6pt; 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>2.2.44</span></p></td><td style="width:202pt; 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>Australian Science Innovations Incorporated</span></p></td><td style="width:101.35pt; 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 gift must be made on or after 1</span><span> </span><span>January 2016</span></p></td></tr><tr><td style="width:30.6pt; 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>2.2.45</span></p></td><td style="width:202pt; 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>Smile Like Drake Foundation Limited</span></p></td><td style="width:101.35pt; 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 gift must be made after 8</span><span> </span><span>March 2018 and before 9</span><span> </span><span>March 2023</span></p></td></tr><tr><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.2.46</span></p></td><td style="width:201.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The Q Foundation Trust</span></p></td><td style="width:101.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 31</span><span> </span><span>December 2017 and before 1</span><span> </span><span>January 2023</span></p></td></tr><tr><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>2.2.47</span></p></td><td style="width:201.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>Governor Phillip International Scholarship Trust</span></p></td><td style="width:101.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>the gift must be made after 30</span><span> </span><span>June 2018 and before 1</span><span> </span><span>July 2025</span></p></td></tr><tr><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.2.48</span></p></td><td style="width:201.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>High Resolves</span></p></td><td style="width:101.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 30</span><span> </span><span>June 2018 and before 1</span><span> </span><span>July 2025</span></p></td></tr><tr><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.2.49</span></p></td><td style="width:201.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Academy of Law</span></p></td><td style="width:101.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 30</span><span> </span><span>June 2019 and before 1</span><span> </span><span>July 2025</span></p></td></tr><tr><td style="width:30.6pt; 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>2.2.50</span></p></td><td style="width:202pt; 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>Superannuation Consumers’ Centre Ltd</span></p></td><td style="width:101.35pt; 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 gift must be made after 30</span><span> </span><span>June 2019 and before 1</span><span> </span><span>July 2025</span></p></td></tr><tr><td style="width:30.6pt; 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>2.2.51</span></p></td><td style="width:202pt; 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 Andy Thomas Space Foundation Limited</span></p></td><td style="width:101.35pt; 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 gift must be made after 30</span><span> </span><span>June 2020</span></p></td></tr><tr><td style="width:30.6pt; 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>2.2.52</span></p></td><td style="width:202pt; 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 Judith Neilson Institute for Journalism and Ideas</span></p></td><td style="width:101.35pt; 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 gift must be made after 30</span><span> </span><span>June 2020</span></p></td></tr><tr><td style="width:30.6pt; 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>2.2.53</span></p></td><td style="width:202pt; 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>SU Australia Ministries Limited</span></p></td><td style="width:101.35pt; 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 gift must be made on or after 1</span><span> </span><span>July 2021 and before 1</span><span> </span><span>July 2023</span></p></td></tr><tr><td style="width:30.6pt; 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>2.2.54</span></p></td><td style="width:202pt; 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 Australian Future Leaders Foundation Limited</span></p></td><td style="width:101.35pt; 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 gift must be made after 30</span><span> </span><span>June 2021</span></p></td></tr><tr><td style="width:30.6pt; 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>2.2.55</span></p></td><td style="width:202pt; 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 Ramsay Centre for Western Civilisation Limited</span></p></td><td style="width:101.35pt; 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 gift must be made after 30</span><span> </span><span>June 2021</span></p></td></tr><tr><td style="width:30.6pt; 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>2.2.56</span></p></td><td style="width:202pt; 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>Australian Education Research Organisation Limited</span></p></td><td style="width:101.35pt; 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 gift must be made after 30</span><span> </span><span>June 2021</span></p></td></tr><tr><td style="width:30.6pt; 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>2.2.57</span></p></td><td style="width:202pt; 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>Jewish Education Foundation (Vic) Ltd</span></p></td><td style="width:101.35pt; 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 gift must be made after 30</span><span> </span><span>June 2021 and before 1</span><span> </span><span>July 2026</span></p></td></tr><tr><td style="width:30.6pt; 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>2.2.58</span></p></td><td style="width:202pt; 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>Melbourne Business School Limited</span></p></td><td style="width:101.35pt; 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 gift must be made after 30</span><span> </span><span>June 2022</span></p></td></tr><tr><td style="width:30.6pt; 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>2.2.59</span></p></td><td style="width:202pt; 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>Ourschool Ltd</span></p></td><td style="width:101.35pt; 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 gift must be made after 30</span><span> </span><span>June 2024 and before 1</span><span> </span><span>July 2029</span></p></td></tr><tr><td style="width:30.5pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.2.60</span></p></td><td style="width:201.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Tasmanian Leaders Inc.</span></p></td><td style="width:101.25pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 30</span><span> </span><span>June 2024 and before 1</span><span> </span><span>July 2029</span></p></td></tr></tbody></table>
```
#### 30‑30 Gifts that must be for certain purposes
(1) You can deduct a gift that you make to:
(a) a technical and further education institution covered by item 2.1.7 of the table in subsection 30‑25(1); or
(b) the Marcus Oldham Farm Management College;
only if the gift is for:
(c) purposes of the institution, or of the College, that have been declared by the \*Student Assistance Minister to relate solely to tertiary education; or
(d) the provision of facilities for the institution, or the College, if the Student Assistance Minister has declared that he or she is satisfied the facilities are to be used principally for such purposes.
(2) A declaration under subsection (1) must be in writing, signed by the Minister.
#### 30‑35 Rural schools hostel buildings
(1) For the purposes of item 2.1.11 of the table in subsection 30‑25(1), a rural school hostel building is one to which this section applies if it meets the conditions in subsections (2), (3) and (4).
(2) The rural school hostel building must be used, or going to be used, principally as residential accommodation for students:
(a) whose usual place of residence is in a rural area; and
(b) who are undertaking primary or secondary education, or special education programs for children with disabilities, at a school in the same area as the building.
(3) The costs of the school must be solely or partly funded by the Commonwealth, a State or a Territory.
(4) The residential accommodation must be provided by:
(a) the Commonwealth, a State or a Territory; or
(b) a public authority; or
(c) a company that:
(i) is not carried on for the purposes of profit or gain to its individual members; and
(ii) is prohibited by its \*constitution from making any distribution of money or property to its members.
#### 30‑37 Scholarship etc. funds
For the purposes of item 2.1.13 of the table in subsection 30‑25(1), a scholarship, bursary or prize is one to which this section applies if:
(a) it may only be awarded to Australian citizens, or permanent residents of Australia, within the meaning of the Australian Citizenship Act 2007; and
(b) it is open to individuals or groups of individuals throughout a region of at least 200,000 people, or throughout at least an entire State or Territory; and
(c) it promotes recipients’ education in either or both of the following:
(i) \*pre‑school courses, \*primary courses, \*secondary courses or \*tertiary courses;
(ii) educational institutions overseas, by way of study of a component of a course covered by subparagraph (i); and
(d) it is awarded on merit or for reasons of equity.
#### Research
#### 30‑40 Research
(1) This table sets out general categories of research recipients.
```html
<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>Research—General</span></p></td></tr><tr><td style="width:23.6pt; 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:118.1pt; 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-after:avoid"><span style="font-weight:bold">Fund, authority or institution</span></p></td><td style="width:120.85pt; 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:61.05pt; 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-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Special conditions—gift</span></p></td></tr></thead><tbody><tr><td style="width:23.6pt; border-top:1.5pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>3.1.1</span></p></td><td style="width:118.1pt; border-top:1.5pt 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>a university, college, institute, association or organisation which is an approved research institute for the purposes of section</span><span> </span><span>73A (Expenditure on scientific research) of the </span><span style="font-style:italic">Income Tax Assessment Act 1936</span></p></td><td style="width:120.85pt; border-top:1.5pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the approved research institute 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:61.05pt; border-top:1.5pt 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>the gift must be made for purposes of scientific research in the field of natural or applied science</span></p></td></tr></tbody></table>
```
(2) This table sets out specific research recipients.
```html
<table cellspacing="0" cellpadding="0" style="width:361.5pt; border-collapse:collapse"><thead><tr><td colspan="3" 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>Research—Specific</span></p></td></tr><tr><td style="width:31.85pt; 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:183.35pt; 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:114.2pt; 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</span></p></td></tr></thead><tbody><tr><td style="width:31.85pt; 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>3.2.1</span></p></td><td style="width:183.35pt; 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 Centre for Independent Studies</span></p></td><td style="width:114.2pt; 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>none</span></p></td></tr><tr><td style="width:31.85pt; 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>3.2.4</span></p></td><td style="width:183.35pt; 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 Menzies Research Centre Public Fund</span></p></td><td style="width:114.2pt; 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>the gift must be made after 2</span><span> </span><span>April 1998</span></p></td></tr><tr><td style="width:31.85pt; 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>3.2.5</span></p></td><td style="width:183.35pt; 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 Sir Earl Page Memorial Trust</span></p></td><td style="width:114.2pt; 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>the gift must be made after 6</span><span> </span><span>May 2001</span></p></td></tr><tr><td style="width:31.85pt; 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>3.2.6</span></p></td><td style="width:183.35pt; 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>Research Australia Limited</span></p></td><td style="width:114.2pt; 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>the gift must be made after 26</span><span> </span><span>June 2001</span></p></td></tr><tr><td style="width:31.85pt; 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>3.2.7</span></p></td><td style="width:183.35pt; 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 Page Research Centre Limited</span></p></td><td style="width:114.2pt; 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>the gift must be made after 12</span><span> </span><span>January 2005</span></p></td></tr><tr><td style="width:31.85pt; 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>3.2.8</span></p></td><td style="width:183.35pt; 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 Chifley Research Centre Limited</span></p></td><td style="width:114.2pt; 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>the gift must be made after 19</span><span> </span><span>May 2005</span></p></td></tr><tr><td style="width:31.85pt; 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>3.2.12</span></p></td><td style="width:183.35pt; 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 Green Institute Limited</span></p></td><td style="width:114.2pt; 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>the gift must be made after 23</span><span> </span><span>June 2009</span></p></td></tr><tr><td style="width:31.85pt; 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>3.2.13</span></p></td><td style="width:183.35pt; 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>United States Studies Centre</span></p></td><td style="width:114.2pt; 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>the gift must be made after 26</span><span> </span><span>July 2009</span></p></td></tr><tr><td style="width:31.85pt; 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>3.2.14</span></p></td><td style="width:183.35pt; 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>The Ethics Centre Limited</span></p></td><td style="width:114.2pt; 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>the gift must be made on or after 24</span><span> </span><span>February 2016</span></p></td></tr><tr><td style="width:31.85pt; 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>3.2.15</span></p></td><td style="width:183.35pt; 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>Centre For Entrepreneurial Research and Innovation Limited</span></p></td><td style="width:114.2pt; 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>the gift must be made after 1</span><span> </span><span>January 2017</span></p></td></tr><tr><td style="width:31.85pt; 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>3.2.16</span></p></td><td style="width:183.35pt; 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>The Samuel Griffith Society Inc.</span></p></td><td style="width:114.2pt; 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>the gift must be made after 30</span><span> </span><span>June 2019</span></p></td></tr></tbody></table>
```
#### Welfare and rights
#### 30‑45 Welfare and rights
(1) This table sets out general categories of welfare and rights recipients.
```html
<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>
```
(2) This table sets out specific welfare and rights recipients.
```html
<table cellspacing="0" cellpadding="0" style="width:366.75pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:356.05pt; 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="TableHeading"><span>Welfare and rights—Specific</span></p></td></tr><tr><td style="width:38.15pt; 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:188.95pt; 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:107.55pt; 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</span></p></td></tr></thead><tbody><tr><td style="width:38.15pt; 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>4.2.1</span></p></td><td style="width:188.95pt; 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>Amnesty International Australia</span></p></td><td style="width:107.55pt; 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:38.15pt; 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>4.2.2</span></p></td><td style="width:188.95pt; 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 Child Accident Prevention Foundation of Australia</span></p></td><td style="width:107.55pt; 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>none</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.3</span></p></td><td style="width:188.95pt; 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 National Foundation for Australian Women Limited</span></p></td><td style="width:107.55pt; 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>none</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.4</span></p></td><td style="width:188.95pt; 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 National Safety Council of Australia Limited</span></p></td><td style="width:107.55pt; 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>none</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.5</span></p></td><td style="width:188.95pt; 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>United Way Australia</span></p></td><td style="width:107.55pt; 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 gift must be made after 25</span><span> </span><span>April 2013</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.6</span></p></td><td style="width:188.95pt; 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 Royal Society for the Prevention of Cruelty to Animals New South Wales</span></p></td><td style="width:107.55pt; 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>none</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.7</span></p></td><td style="width:188.95pt; 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 Royal Society for the Prevention of Cruelty to Animals (Victoria) Inc.</span></p></td><td style="width:107.55pt; 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>none</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.8</span></p></td><td style="width:188.95pt; 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>Australian Neighbourhood Houses & Centres Association (ANHCA) Inc.</span></p></td><td style="width:107.55pt; 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 gift must be made after 30</span><span> </span><span>June 2013</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.9</span></p></td><td style="width:188.95pt; 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>Royal Society for the Prevention of Cruelty to Animals (South Australia) Limited</span></p></td><td style="width:107.55pt; 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>none</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.10</span></p></td><td style="width:188.95pt; 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>the Royal Society for the Prevention of Cruelty to Animals, Western Australia</span></p></td><td style="width:107.55pt; 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" style="page-break-inside:avoid; page-break-after:avoid"><span>none</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.11</span></p></td><td style="width:188.95pt; 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>Royal Society for the Prevention of Cruelty to Animals Tasmania</span></p></td><td style="width:107.55pt; 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>none</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.12</span></p></td><td style="width:188.95pt; 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 Society for the Prevention of Cruelty to Animals (Northern Territory)</span></p></td><td style="width:107.55pt; 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>none</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.13</span></p></td><td style="width:188.95pt; 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 Royal Society for the Prevention of Cruelty to Animals (A.C.T.) Incorporated</span></p></td><td style="width:107.55pt; 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>none</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.14</span></p></td><td style="width:188.95pt; 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>RSPCA Australia</span></p></td><td style="width:107.55pt; 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>none</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.15</span></p></td><td style="width:188.95pt; 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 Australian Council of Social Service Incorporated</span></p></td><td style="width:107.55pt; 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 gift must be made after 30</span><span> </span><span>June 2013</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.19</span></p></td><td style="width:188.95pt; 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>Reconciliation Australia Limited</span></p></td><td style="width:107.55pt; 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 gift must be made after 6</span><span> </span><span>December 2000</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.20</span></p></td><td style="width:188.95pt; 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>Royal Society for the Prevention of Cruelty to Animals, Queensland Incorporated</span></p></td><td style="width:107.55pt; 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 gift must be made after 22</span><span> </span><span>December 1999</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.21</span></p></td><td style="width:188.95pt; 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>Crime Stoppers Western Australia Limited</span></p></td><td style="width:107.55pt; 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 gift must be made after 31</span><span> </span><span>October 2002</span></p></td></tr><tr><td style="width:38.15pt; 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-after:avoid"><span>4.2.22</span></p></td><td style="width:188.95pt; 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-after:avoid"><span>New South Wales Crime Stoppers Limited</span></p></td><td style="width:107.55pt; 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" style="page-break-after:avoid"><span>the gift must be made after 31</span><span> </span><span>October 2002</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.23</span></p></td><td style="width:188.95pt; 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>Crime Stoppers Tasmania</span></p></td><td style="width:107.55pt; 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 gift must be made after 28</span><span> </span><span>November 2002</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.24</span></p></td><td style="width:188.95pt; 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>Crime Stoppers Queensland Limited</span></p></td><td style="width:107.55pt; 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 gift must be made after 23</span><span> </span><span>January 2003</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.25</span></p></td><td style="width:188.95pt; 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>Crime Stoppers Australia Ltd</span></p></td><td style="width:107.55pt; 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 gift must be made after 4</span><span> </span><span>June 2003</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.26</span></p></td><td style="width:188.95pt; 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>Foundation for Alcohol Research and Education Limited</span></p></td><td style="width:107.55pt; 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 gift must be made after 5</span><span> </span><span>June 2003</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.27</span></p></td><td style="width:188.95pt; 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>Crime Stoppers South Australia Limited</span></p></td><td style="width:107.55pt; 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 gift must be made on or after 19</span><span> </span><span>September 2003</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.28</span></p></td><td style="width:188.95pt; 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>International Social Service </span><span>‑</span><span> Australian Branch</span></p></td><td style="width:107.55pt; 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" style="page-break-inside:avoid; page-break-after:avoid"><span>the gift must be made after 17</span><span> </span><span>March 2004</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.29</span></p></td><td style="width:188.95pt; 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 Victorian Crime Stoppers Program</span></p></td><td style="width:107.55pt; 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 gift must be made after 22</span><span> </span><span>April 2004</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.31</span></p></td><td style="width:188.95pt; 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>Crime Stoppers Northern Territory Program</span></p></td><td style="width:107.55pt; 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 gift must be made after 13</span><span> </span><span>March 2005</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.31A</span></p></td><td style="width:188.95pt; 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>ACT Region Crime Stoppers Limited</span></p></td><td style="width:107.55pt; 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 gift must be made after 12</span><span> </span><span>February 2009</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.32</span></p></td><td style="width:188.95pt; 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>Kidsafe ACT (Inc.)</span></p></td><td style="width:107.55pt; 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 gift must be made after 2</span><span> </span><span>August 2007</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.33</span></p></td><td style="width:188.95pt; 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>Kidsafe New South Wales (Inc.)</span></p></td><td style="width:107.55pt; 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 gift must be made after 2</span><span> </span><span>August 2007</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.34</span></p></td><td style="width:188.95pt; 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>Kidsafe NT (Inc.)</span></p></td><td style="width:107.55pt; 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 gift must be made after 2</span><span> </span><span>August 2007</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.35</span></p></td><td style="width:188.95pt; 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>Kidsafe Qld (Inc.)</span></p></td><td style="width:107.55pt; 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 gift must be made after 2</span><span> </span><span>August 2007</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.36</span></p></td><td style="width:188.95pt; 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>Kidsafe SA Incorporated</span></p></td><td style="width:107.55pt; 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 gift must be made after 2</span><span> </span><span>August 2007</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.37</span></p></td><td style="width:188.95pt; 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>Kidsafe Tasmania (Inc)</span></p></td><td style="width:107.55pt; 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 gift must be made after 2</span><span> </span><span>August 2007</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.38</span></p></td><td style="width:188.95pt; 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>Kidsafe Vic (Inc.)</span></p></td><td style="width:107.55pt; 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 gift must be made after 2</span><span> </span><span>August 2007</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.39</span></p></td><td style="width:188.95pt; 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>Kidsafe Western Australia (Inc)</span></p></td><td style="width:107.55pt; 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" style="page-break-inside:avoid; page-break-after:avoid"><span>the gift must be made after 2</span><span> </span><span>August 2007</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.43</span></p></td><td style="width:188.95pt; 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>2017 Bourke Street Fund Trust Account</span></p></td><td style="width:107.55pt; 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 gift must be made:</span></p><p class="Tablea"><span>(a) after 20</span><span> </span><span>January 2017; and</span></p><p class="Tablea"><span>(b) before 21</span><span> </span><span>January 2022</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.44</span></p></td><td style="width:188.95pt; 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>Victorian Pride Centre Ltd</span></p></td><td style="width:107.55pt; 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 gift must be made after 8</span><span> </span><span>March 2018 and before 9</span><span> </span><span>March 2028</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.45</span></p></td><td style="width:188.95pt; 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>Australian Volunteers Support Trust</span></p></td><td style="width:107.55pt; 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 gift must be made after 30</span><span> </span><span>June 2019</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.46</span></p></td><td style="width:188.95pt; 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>Community Rebuilding Trust</span></p></td><td style="width:107.55pt; 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 gift must be made after 30</span><span> </span><span>June 2019</span></p></td></tr><tr><td style="width:38.05pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4.2.47</span></p></td><td style="width:188.85pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Motherless Daughters Australia Limited</span></p></td><td style="width:107.45pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 30</span><span> </span><span>June 2019 and before 1</span><span> </span><span>July 2025</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.48</span></p></td><td style="width:188.95pt; 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>Neighbourhood Watch Australasia Limited</span></p></td><td style="width:107.55pt; 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 gift must be made after 30</span><span> </span><span>June 2019</span></p></td></tr><tr><td style="width:38.15pt; 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>4.2.49</span></p></td><td style="width:188.95pt; 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>Alliance for Journalists’ Freedom Ltd</span></p></td><td style="width:107.55pt; 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 gift must be made after 30</span><span> </span><span>June 2020</span></p></td></tr><tr><td style="width:38.05pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4.2.50</span></p></td><td style="width:188.85pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Youthsafe</span></p></td><td style="width:107.45pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 30</span><span> </span><span>June 2020</span></p></td></tr></tbody></table>
```
#### 30‑45A Australian disaster relief funds—declarations by Minister
(1) For the purposes of item 4.1.5 of the table in subsection 30‑45(1), an event is a disaster to which this subsection applies if the Minister has declared it to be a disaster. The Minister may do so if satisfied that:
(a) the event developed rapidly and resulted in:
(i) the death, serious injury or other physical suffering of a large number of people; or
(ii) widespread damage to property or the natural environment; or
(b) if a national emergency declaration (within the meaning of the National Emergency Declaration Act 2020) is in force—the event is the subject of the national emergency declaration.
(2) The Minister’s declaration of an event as a disaster:
(a) must be in writing; and
(b) must specify the day (or the first day) of the event; and
(c) must be published on the internet or by another method determined by the Minister.
(3) The Minister’s declaration of an event as a disaster is not a legislative instrument.
(4) You can deduct a gift that you make to a public fund covered by item 4.1.5 of the table in subsection 30‑45(1), in relation to a disaster to which subsection (1) of this section applies, only within the 2 years beginning on the day specified in the declaration as the day (or the first day) of the event for which the fund is to provide relief.
> Note: Public funds under item 4.1.5 of the table in subsection 30‑45(1) are for disaster relief of people in Australia. Public funds may also be established for disaster relief of people in other countries. See items 9.1.1 (which is not limited to disaster relief) and 9.1.2 of the table in section 30‑80.
#### 30‑46 Australian disaster relief funds—declarations under State and Territory law
(1) For the purposes of item 4.1.5 of the table in subsection 30‑45(1), a disaster is one to which this subsection applies if:
(a) it is declared to be a disaster, or it gives rise to a declaration of a state of emergency, by or with the approval of a Minister of a State or Territory under the law of the State or Territory; and
(b) it developed rapidly; and
(c) it resulted in the death, serious injury or other physical suffering of a large number of people, or in widespread damage to property or the natural environment; and
(d) subsection 30‑45A(1) does not apply to it.
(2) You can deduct a gift that you make to a public fund covered by item 4.1.5 of the table in subsection 30‑45(1), in relation to a disaster to which subsection (1) of this section applies, only within the 2 years beginning:
(a) if the day (or the first day) on which the event occurred is specified in the declaration mentioned in paragraph (1)(a)—on that day; or
(b) otherwise—on the day of the declaration.
> Note: Public funds under item 4.1.5 of the table in subsection 30‑45(1) are for disaster relief of people in Australia. Public funds may also be established for disaster relief of people in other countries. See items 9.1.1 (which is not limited to disaster relief) and 9.1.2 of the table in section 30‑80.
#### Defence
#### 30‑50 Defence
(1) This table sets out general categories of defence recipients.
```html
<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>
```
(2) This table sets out specific defence recipients.
```html
<table cellspacing="0" cellpadding="0" style="width:361.5pt; border-collapse:collapse"><thead><tr><td colspan="3" 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—Specific</span></p></td></tr><tr><td style="width:29.9pt; 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:181.8pt; 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:117.7pt; 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-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Special conditions</span></p></td></tr></thead><tbody><tr><td style="width:29.9pt; 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>5.2.11</span></p></td><td style="width:181.8pt; 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 RSL Foundation</span></p></td><td style="width:117.7pt; 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>the gift must be made after 20</span><span> </span><span>September 2000</span></p></td></tr><tr><td style="width:29.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>5.2.34</span></p></td><td style="width:181.7pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Melbourne Korean War Memorial Committee Incorporated</span></p></td><td style="width:117.6pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 31</span><span> </span><span>December 2017 and before 1</span><span> </span><span>January 2020</span></p></td></tr><tr><td style="width:29.9pt; 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>5.2.35</span></p></td><td style="width:181.8pt; 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 Headstone Project (Tas) Inc.</span></p></td><td style="width:117.7pt; 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 gift must be made after 30</span><span> </span><span>June 2019 and before 1</span><span> </span><span>July 2025</span></p></td></tr><tr><td style="width:29.9pt; 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>5.2.36</span></p></td><td style="width:181.8pt; 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>Virtual War Memorial Limited</span></p></td><td style="width:117.7pt; 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 gift must be made on or after 1</span><span> </span><span>July 2021 and before 1</span><span> </span><span>July 2026</span></p></td></tr><tr><td style="width:29.8pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>5.2.37</span></p></td><td style="width:181.7pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Perth Korean War Memorial Committee Incorporated</span></p></td><td style="width:117.6pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 30</span><span> </span><span>June 2021 and before 1</span><span> </span><span>July 2024</span></p></td></tr></tbody></table>
```
#### Environment
#### 30‑55 The environment
(1) This table sets out general categories of environment recipients.
```html
<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>The environment—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:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>6.1.1</span></p></td><td style="width:116pt; border-top:1.5pt 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 or </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Australian government agency whose principal purpose is:</span></p><p class="Tablea"><span>(a) the protection and enhancement of the natural environment or of a significant aspect of the natural environment; or</span></p><p class="Tablea"><span>(b) the provision of information or education, or the carrying on of research, about the natural environment or a significant aspect of the natural environment</span></p></td><td style="width:97.8pt; border-top:1.5pt 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 or Australian government agency must:</span></p><p class="Tablea"><span>(a) if it is not an Australian government agency—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:77.8pt; border-top:1.5pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the gift must be received by the gift fund (mentioned in section</span><span> </span><span>30</span><span>‑</span><span>130) of the institution or Australian government agency</span></p></td></tr></tbody></table>
```
(2) This table sets out specific environment recipients.
```html
<table cellspacing="0" cellpadding="0" style="width:363.25pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:352.55pt; 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="TableHeading"><span>The environment—Specific</span></p></td></tr><tr><td style="width:28.5pt; 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-after:avoid"><span style="font-weight:bold">Item</span></p></td><td style="width:214pt; 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:88.65pt; 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-after:avoid"><span style="font-weight:bold">Special conditions</span></p></td></tr></thead><tbody><tr><td style="width:28.5pt; 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"><span>6.2.1</span></p></td><td style="width:214pt; 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 Australian Conservation Foundation Incorporated</span></p></td><td style="width:88.65pt; 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>see section</span><span> </span><span>30</span><span>‑</span><span>60</span></p></td></tr><tr><td style="width:28.5pt; 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>6.2.2</span></p></td><td style="width:214pt; 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>Greening Australia Limited</span></p></td><td style="width:88.65pt; 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 section</span><span> </span><span>30</span><span>‑</span><span>60</span></p></td></tr><tr style="height:12pt"><td style="width:28.5pt; 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>6.2.3</span></p></td><td style="width:214pt; 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>Landcare Australia Limited</span></p></td><td style="width:88.65pt; 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 section</span><span> </span><span>30</span><span>‑</span><span>60</span></p></td></tr><tr><td style="width:28.5pt; 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>6.2.4</span></p></td><td style="width:214pt; 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 National Parks Association of New South Wales</span></p></td><td style="width:88.65pt; 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 section</span><span> </span><span>30</span><span>‑</span><span>60</span></p></td></tr><tr><td style="width:28.5pt; 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>6.2.5</span></p></td><td style="width:214pt; 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 Victorian National Parks Association Incorporated</span></p></td><td style="width:88.65pt; 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 section</span><span> </span><span>30</span><span>‑</span><span>60</span></p></td></tr><tr><td style="width:28.5pt; 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>6.2.6</span></p></td><td style="width:214pt; 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>Trust for Nature (Victoria)</span></p></td><td style="width:88.65pt; 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 section</span><span> </span><span>30</span><span>‑</span><span>60</span></p></td></tr><tr><td style="width:28.5pt; 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>6.2.7</span></p></td><td style="width:214pt; 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 National Parks Association of Queensland</span></p></td><td style="width:88.65pt; 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 section</span><span> </span><span>30</span><span>‑</span><span>60</span></p></td></tr><tr><td style="width:28.5pt; 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>6.2.8</span></p></td><td style="width:214pt; 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 Nature Conservation Society of South Australia Incorporated</span></p></td><td style="width:88.65pt; 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 section</span><span> </span><span>30</span><span>‑</span><span>60</span></p></td></tr><tr><td style="width:28.5pt; 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>6.2.9</span></p></td><td style="width:214pt; 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>Nature Foundation Limited</span></p></td><td style="width:88.65pt; 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 section</span><span> </span><span>30</span><span>‑</span><span>60</span></p></td></tr><tr><td style="width:28.5pt; 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>6.2.10</span></p></td><td style="width:214pt; 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 Western Australian National Parks and Reserves Association Incorporated</span></p></td><td style="width:88.65pt; 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 section</span><span> </span><span>30</span><span>‑</span><span>60</span></p></td></tr><tr><td style="width:28.5pt; 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>6.2.11</span></p></td><td style="width:214pt; 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 Tasmanian Conservation Trust Incorporated</span></p></td><td style="width:88.65pt; 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 section</span><span> </span><span>30</span><span>‑</span><span>60</span></p></td></tr><tr><td style="width:28.5pt; 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>6.2.12</span></p></td><td style="width:214pt; 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 National Parks Association of the Australian Capital Territory Incorporated</span></p></td><td style="width:88.65pt; 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 section</span><span> </span><span>30</span><span>‑</span><span>60</span></p></td></tr><tr><td style="width:28.5pt; 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>6.2.13</span></p></td><td style="width:214pt; 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 National Trust of Australia (New South Wales)</span></p></td><td style="width:88.65pt; 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:28.5pt; 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>6.2.14</span></p></td><td style="width:214pt; 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 National Trust of Australia (Victoria)</span></p></td><td style="width:88.65pt; 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:28.5pt; 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>6.2.15</span></p></td><td style="width:214pt; 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>National Trust of Australia (Queensland) Limited</span></p></td><td style="width:88.65pt; 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:28.5pt; 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>6.2.16</span></p></td><td style="width:214pt; 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 National Trust of South Australia</span></p></td><td style="width:88.65pt; 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:28.5pt; 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>6.2.17</span></p></td><td style="width:214pt; 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 National Trust of Australia (W.A.)</span></p></td><td style="width:88.65pt; 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:28.5pt; 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>6.2.18</span></p></td><td style="width:214pt; 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 National Trust of Australia (Tasmania)</span></p></td><td style="width:88.65pt; 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:28.5pt; 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>6.2.19</span></p></td><td style="width:214pt; 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 National Trust of Australia (Northern Territory)</span></p></td><td style="width:88.65pt; 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:28.5pt; 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>6.2.20</span></p></td><td style="width:214pt; 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 National Trust of Australia (A.C.T.)</span></p></td><td style="width:88.65pt; 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:28.5pt; 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>6.2.21</span></p></td><td style="width:214pt; 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 Australian Council of National Trusts</span></p></td><td style="width:88.65pt; 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:28.5pt; 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>6.2.22</span></p></td><td style="width:214pt; 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 World Wide Fund for Nature</span></p></td><td style="width:88.65pt; 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 section</span><span> </span><span>30</span><span>‑</span><span>60</span></p></td></tr><tr><td style="width:28.5pt; 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>6.2.23</span></p></td><td style="width:214pt; 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>Mawson’s Huts Foundation Limited</span></p></td><td style="width:88.65pt; 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>the gift must be made after 17</span><span> </span><span>March 1997</span></p></td></tr></tbody></table>
```
#### 30‑60 Gifts to a National Parks body or conservation body must satisfy certain requirements
You can deduct a gift that you make to an environmental institution covered by any of table items 6.2.1 to 6.2.12 or 6.2.22 in subsection 30‑55(2) only if, at the time of making the gift, the institution has a policy of not acting as a mere conduit for the donation of money or property to other entities.
#### Industry, trade and design
#### 30‑65 Industry, trade and design
This table sets out specific industry, trade and design recipients.
```html
<table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td colspan="3" style="width:341.3pt; 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="TableHeading"><span>Industry, trade and design—Specific</span></p></td></tr><tr><td style="width:31.85pt; 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:183.35pt; 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:104.7pt; 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-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Special conditions</span></p></td></tr></thead><tbody><tr><td style="width:31.85pt; 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>7.2.3</span></p></td><td style="width:183.35pt; 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>WorldSkills Australia</span></p></td><td style="width:104.7pt; 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>none</span></p></td></tr><tr><td style="width:31.85pt; 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>7.2.5</span></p></td><td style="width:183.35pt; 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>Australian Business Week Limited</span></p></td><td style="width:104.7pt; 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 gift must be made after 8</span><span> </span><span>December 2003</span></p></td></tr><tr><td style="width:31.85pt; 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>7.2.6</span></p></td><td style="width:183.35pt; 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>Ethnic Business Awards Foundation Limited</span></p></td><td style="width:104.7pt; 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>the gift must be made after 30</span><span> </span><span>June 2024 and before 1</span><span> </span><span>July 2029</span></p></td></tr></tbody></table>
```
#### The family
#### 30‑70 The family
(1) This table sets out general categories of family recipients.
```html
<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>
```
(2) This table sets out specific family recipients.
```html
<table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td colspan="3" style="width:340.3pt; 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="TableHeading"><span>The family—Specific</span></p></td></tr><tr><td style="width:31.85pt; 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:183.2pt; 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-after:avoid"><span style="font-weight:bold">Fund, authority or institution</span></p></td><td style="width:103.85pt; 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</span></p></td></tr></thead><tbody><tr><td style="width:31.85pt; 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>8.2.3</span></p></td><td style="width:183.2pt; 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>Australian Breastfeeding Association</span></p></td><td style="width:103.85pt; 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 after 31</span><span> </span><span>July 2001</span></p></td></tr><tr><td style="width:31.85pt; 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>8.2.4</span></p></td><td style="width:183.2pt; 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>Playgroup NSW (Inc).</span></p></td><td style="width:103.85pt; 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 gift must be made after 14</span><span> </span><span>April 2005</span></p></td></tr><tr><td style="width:31.85pt; 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-after:avoid"><span>8.2.5</span></p></td><td style="width:183.2pt; 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>Playgroup WA (Inc)</span></p></td><td style="width:103.85pt; 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>the gift must be made after 13</span><span> </span><span>March 2005</span></p></td></tr><tr><td style="width:31.85pt; 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>8.2.6</span></p></td><td style="width:183.2pt; 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>Playgroup Queensland Ltd</span></p></td><td style="width:103.85pt; 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 gift must be made after 14</span><span> </span><span>April 2005</span></p></td></tr><tr><td style="width:31.85pt; 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>8.2.7</span></p></td><td style="width:183.2pt; 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>Playgroup Tasmania Inc.</span></p></td><td style="width:103.85pt; 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 gift must be made after 14</span><span> </span><span>April 2005</span></p></td></tr><tr><td style="width:31.85pt; 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>8.2.8</span></p></td><td style="width:183.2pt; 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>Playgroup Association Northern Territory Incorporated</span></p></td><td style="width:103.85pt; 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 gift must be made after 24</span><span> </span><span>May 2005</span></p></td></tr><tr><td style="width:31.85pt; 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>8.2.9</span></p></td><td style="width:183.2pt; 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>ACT Playgroups Association Incorporated</span></p></td><td style="width:103.85pt; 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 gift must be made after 14</span><span> </span><span>April 2005</span></p></td></tr><tr><td style="width:31.85pt; 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>8.2.10</span></p></td><td style="width:183.2pt; 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>Playgroup Victoria Inc.</span></p></td><td style="width:103.85pt; 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 gift must be made after 23</span><span> </span><span>February 2006</span></p></td></tr><tr><td style="width:31.85pt; 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>8.2.11</span></p></td><td style="width:183.2pt; 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>Playgroup SA Inc</span></p></td><td style="width:103.85pt; 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 gift must be made after 5</span><span> </span><span>August 2006</span></p></td></tr><tr><td style="width:31.85pt; 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>8.2.12</span></p></td><td style="width:183.2pt; 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>Playgroup Australia Limited</span></p></td><td style="width:103.85pt; 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 gift must be made after 2</span><span> </span><span>August 2006</span></p></td></tr></tbody></table>
```
#### 30‑75 Marriage education organisations must be approved
For the purposes of item 8.1.1 of the table in subsection 30‑70(1), this section applies to a company if the company has been approved by the \*Families Minister under section 9C of the Marriage Act 1961.
#### International affairs
#### 30‑80 International affairs
(1) This table sets out general categories of international affairs recipients.
```html
<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>International affairs—General</span></p></td></tr><tr><td style="width:24.3pt; 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-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Item</span></p></td><td style="width:118.1pt; 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">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:83.4pt; 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:24.3pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>9.1.1</span></p></td><td style="width:118.1pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>a public fund, institution or </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Australian government agency whose principal purpose is delivering development or humanitarian assistance activities (or both):</span></p><p class="Tablea"><span>(a) in a country covered by section</span><span> </span><span>30</span><span>‑</span><span>85; and</span></p><p class="Tablea"><span>(b) in partnership with entities in the country, based on principles of cooperation, mutual respect and shared accountability</span></p></td><td style="width:97.8pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the public fund, institution or Australian government agency must:</span></p><p class="Tablea"><span>(a) if it is a public fund—be operated by a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registered charity; and</span></p><p class="Tablea"><span>(b) if it is an institution—be a registered charity; and</span></p><p class="Tablea"><span>(c) if it is not a public fund—meet the requirements of section</span><span> </span><span>30</span><span>‑</span><span>130</span></p></td><td style="width:83.4pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>if the gift is made to an institution or Australian government agency—the gift must be received by the gift fund (mentioned in section</span><span> </span><span>30</span><span>‑</span><span>130) of the institution or Australian government agency</span></p></td></tr><tr><td style="width:24.3pt; 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>9.1.2</span></p></td><td style="width:118.1pt; 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"><span>a public fund established and maintained by a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registered public benevolent institution 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 a country other than:</span></p><p class="Tablea"><span>(a) Australia; and</span></p><p class="Tablea"><span>(b) a country declared by the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Foreign Affairs Minister to be a developing country;</span></p><p class="Tabletext"><span>who are in distress as a result of a disaster to which subsection</span><span> </span><span>30</span><span>‑</span><span>86(1) applies</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"><span>none</span></p></td><td style="width:83.4pt; 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>see subsection</span><span> </span><span>30</span><span>‑</span><span>86(4)</span></p></td></tr></tbody></table>
```
(2) This table sets out specific international affairs recipients.
```html
<table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td colspan="3" style="width:352.55pt; 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="TableHeading"><span>International affairs—Specific</span></p></td></tr><tr><td style="width:28.95pt; 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:184.85pt; 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:117.35pt; 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</span></p></td></tr></thead><tbody><tr><td style="width:28.95pt; 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>9.2.1</span></p></td><td style="width:184.85pt; 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-after:avoid"><span>the Australian Institute of International Affairs</span></p></td><td style="width:117.35pt; 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-after:avoid"><span>none</span></p></td></tr><tr><td style="width:28.95pt; 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>9.2.3</span></p></td><td style="width:184.85pt; 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>The Foundation for Development Cooperation Ltd</span></p></td><td style="width:117.35pt; 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:28.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>9.2.4</span></p></td><td style="width:184.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian American Education Leadership Foundation Limited</span></p></td><td style="width:117.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 26</span><span> </span><span>January 1998</span></p></td></tr><tr><td style="width:28.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>9.2.5</span></p></td><td style="width:184.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Sydney Talmudical College Association Refugees Overseas Aid Fund</span></p></td><td style="width:117.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 29</span><span> </span><span>January 1998</span></p></td></tr><tr><td style="width:28.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>9.2.6</span></p></td><td style="width:184.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>United Israel Appeal Refugee Relief Fund Limited</span></p></td><td style="width:117.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 29</span><span> </span><span>January 1998</span></p></td></tr><tr><td style="width:28.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>9.2.7</span></p></td><td style="width:184.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the Asia Society AustralAsia Centre</span></p></td><td style="width:117.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 6</span><span> </span><span>December 1998</span></p></td></tr><tr><td style="width:28.85pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>9.2.8</span></p></td><td style="width:184.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The Global Foundation</span></p></td><td style="width:117.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 2</span><span> </span><span>November 1999</span></p></td></tr><tr><td style="width:28.95pt; 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>9.2.10</span></p></td><td style="width:184.85pt; 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>Australia for UNHCR</span></p></td><td style="width:117.35pt; 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 gift must be made after 27</span><span> </span><span>June 2007</span></p></td></tr><tr><td style="width:28.95pt; 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>9.2.11</span></p></td><td style="width:184.85pt; 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 Australia Foundation in support of Human Rights Watch Limited</span></p></td><td style="width:117.35pt; 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 gift must be made after 30</span><span> </span><span>June 2013</span></p></td></tr><tr><td style="width:28.95pt; 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>9.2.12</span></p></td><td style="width:184.85pt; 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>Lowy Institute for International Policy</span></p></td><td style="width:117.35pt; 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 gift must be made after 13</span><span> </span><span>August 2003</span></p></td></tr><tr><td style="width:28.95pt; 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>9.2.14</span></p></td><td style="width:184.85pt; 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>Make a Mark Australia Incorporated</span></p></td><td style="width:117.35pt; 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 gift must be made after 30</span><span> </span><span>June 2013</span></p></td></tr><tr><td style="width:28.95pt; 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>9.2.18</span></p></td><td style="width:184.85pt; 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>American Australian Association Limited</span></p></td><td style="width:117.35pt; 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 gift must be made after 13</span><span> </span><span>November 2006</span></p></td></tr><tr><td style="width:28.95pt; 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>9.2.21</span></p></td><td style="width:184.85pt; 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>Diplomacy Training Program Limited</span></p></td><td style="width:117.35pt; 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 gift must be made after 16</span><span> </span><span>April 2009</span></p></td></tr><tr><td style="width:28.95pt; 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>9.2.25</span></p></td><td style="width:184.85pt; 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>Rhodes Trust in Australia</span></p></td><td style="width:117.35pt; 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 gift must be made after 21</span><span> </span><span>October 2011</span></p></td></tr><tr><td style="width:28.95pt; 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>9.2.26</span></p></td><td style="width:184.85pt; 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>International Jewish Relief Limited</span></p></td><td style="width:117.35pt; 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 gift must be made on or after 1</span><span> </span><span>January 2015</span></p></td></tr><tr><td style="width:28.95pt; 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>9.2.27</span></p></td><td style="width:184.85pt; 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>Cambridge Australia Scholarships Limited</span></p></td><td style="width:117.35pt; 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 gift must be made on or after 1</span><span> </span><span>July 2021 and before 1</span><span> </span><span>July 2026</span></p></td></tr></tbody></table>
```
#### 30‑85 Developing country relief funds
(1) For the purposes of item 9.1.1 of the table in subsection 30‑80(1), a country is covered by this section if:
(a) it is included in the list of official development assistance recipients published from time to time by the Organisation for Economic Co‑operation and Development’s Development Assistance Committee; or
(b) it is specified in a declaration under subsection (2) of this section.
(2) For the purposes of paragraph (1)(b), the \*Foreign Affairs Minister may, by legislative instrument, make a declaration specifying a country as a developing country.
#### 30‑86 Developed country disaster relief funds
(1) For the purposes of item 9.1.2 of the table in subsection 30‑80(1), a disaster is one to which this subsection applies if the Minister has recognised it as a disaster. The Minister may do so if satisfied that:
(a) it developed rapidly; and
(b) it resulted in the death, serious injury or other physical suffering of a large number of people, or in widespread damage to property or the natural environment.
(2) The Minister’s recognition of an event as a disaster:
(a) must be by notifiable instrument; and
(b) must specify the day (or the first day) of the event.
(4) You can deduct a gift that you make to a public fund covered by item 9.1.2 of the table in subsection 30‑80(1) only within the 2 years beginning on the day specified in the recognition as the day (or the first day) of the event for which the fund is to provide relief.
> Note: A public fund may also be established for disaster relief of people in Australia (see item 4.1.5 of the table in section 30‑45).
#### Sports and recreation
#### 30‑90 Sports and recreation
This table sets out specific sports and recreation recipients.
```html
<table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td colspan="3" style="width:341.3pt; 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="TableHeading"><span>Sports and recreation—Specific</span></p></td></tr><tr><td style="width:31.85pt; 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:183.35pt; 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:104.7pt; 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">Special conditions</span></p></td></tr></thead><tbody><tr><td style="width:31.85pt; 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-after:avoid"><span>10.2.1</span></p></td><td style="width:183.35pt; 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 Australian Sports Foundation</span></p></td><td style="width:104.7pt; 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>none</span></p></td></tr><tr><td style="width:31.85pt; 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>10.2.2</span></p></td><td style="width:183.35pt; 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>Girl Guides Australia</span></p></td><td style="width:104.7pt; 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:31.85pt; 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>10.2.3</span></p></td><td style="width:183.35pt; 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 known as a State or Territory branch of Girl Guides Australia</span></p></td><td style="width:104.7pt; 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:31.85pt; 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>10.2.4</span></p></td><td style="width:183.35pt; 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 Scout Association of Australia</span></p></td><td style="width:104.7pt; 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:31.85pt; 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>10.2.5</span></p></td><td style="width:183.35pt; 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 known as a State or Territory branch of the Scout Association of Australia</span></p></td><td style="width:104.7pt; 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:31.85pt; 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>10.2.7</span></p></td><td style="width:183.35pt; 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 Bradman Memorial Fund</span></p></td><td style="width:104.7pt; 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 gift must be made after 24</span><span> </span><span>February 2001</span></p></td></tr><tr><td style="width:31.85pt; 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>10.2.8</span></p></td><td style="width:183.35pt; 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>Amy Gillett Foundation</span></p></td><td style="width:104.7pt; 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 gift must be made after 13</span><span> </span><span>September 2007</span></p></td></tr><tr><td style="width:31.85pt; 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>10.2.9</span></p></td><td style="width:183.35pt; 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>Australian Sports Foundation Charitable Fund</span></p></td><td style="width:104.7pt; 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>the gift must be made after 30</span><span> </span><span>June 2018</span></p></td></tr></tbody></table>
```
#### Philanthropic trusts
#### 30‑95 Philanthropic trusts
This table sets out specific philanthropic trusts.
```html
<table cellspacing="0" cellpadding="0" style="width:351.35pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:340.45pt; 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>Philanthropic trusts—Specific</span></p></td></tr><tr><td style="width:31.85pt; 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:183.35pt; 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:103.85pt; 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</span></p></td></tr></thead><tbody><tr><td style="width:31.85pt; 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>11.2.1</span></p></td><td style="width:183.35pt; 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 Connellan Airways Trust</span></p></td><td style="width:103.85pt; 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:31.85pt; 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>11.2.2</span></p></td><td style="width:183.35pt; 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 Friends of the Duke of Edinburgh’s Award in Australia Incorporated</span></p></td><td style="width:103.85pt; 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:31.85pt; 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>11.2.4</span></p></td><td style="width:183.35pt; 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 Playford Memorial Trust</span></p></td><td style="width:103.85pt; 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:31.85pt; 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>11.2.5</span></p></td><td style="width:183.35pt; 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 Sir Robert Menzies Memorial Foundation Limited</span></p></td><td style="width:103.85pt; 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:31.85pt; 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>11.2.7</span></p></td><td style="width:183.35pt; 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 Winston Churchill Memorial Trust</span></p></td><td style="width:103.85pt; 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:31.85pt; 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>11.2.8</span></p></td><td style="width:183.35pt; 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 Foundation for Young Australians</span></p></td><td style="width:104.05pt; 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 gift must be made after 6</span><span> </span><span>May 2001</span></p></td></tr><tr><td style="width:31.85pt; 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>11.2.9</span></p></td><td style="width:183.35pt; 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>Visy Cares</span></p></td><td style="width:104.05pt; 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 gift must be made after 19</span><span> </span><span>June 2001</span></p></td></tr><tr><td style="width:31.85pt; 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>11.2.10</span></p></td><td style="width:183.35pt; 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>Australian Philanthropic Services Limited</span></p></td><td style="width:104.05pt; 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 gift must be made after 30</span><span> </span><span>June 2016</span></p></td></tr><tr><td style="width:31.85pt; 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>11.2.11</span></p></td><td style="width:183.35pt; 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>Australian Women Donors Network</span></p></td><td style="width:104.05pt; 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 gift must be made after 8</span><span> </span><span>March 2018 and before 9</span><span> </span><span>March 2028</span></p></td></tr><tr><td style="width:31.85pt; 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>11.2.12</span></p></td><td style="width:183.35pt; 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 Australian Ireland Fund Limited</span></p></td><td style="width:104.05pt; 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:31.75pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>11.2.13</span></p></td><td style="width:183.25pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Foundation Broken Hill Limited</span></p></td><td style="width:103.95pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 30</span><span> </span><span>June 2019 and before 1</span><span> </span><span>July 2025</span></p></td></tr></tbody></table>
```
#### Cultural organisations
#### 30‑100 Cultural organisations
(1) This table sets out general categories of cultural recipients.
```html
<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>Cultural organisations—General</span></p></td></tr><tr><td style="width:31.85pt; 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:83.95pt; 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:135.6pt; 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:67.3pt; 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-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Special conditions—gift</span></p></td></tr></thead><tbody><tr><td style="width:31.85pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>12.1.1</span></p></td><td style="width:83.95pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>an institution or </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Australian government agency whose principal purpose is the promotion of literature, music, a performing art, a visual art, a craft, design, film, video, television, radio, community arts, arts or languages of </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Indigenous persons or movable cultural heritage</span></p></td><td style="width:135.6pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the institution or Australian government agency must:</span></p><p class="Tablea"><span>(a) if it is not an Australian government agency—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</span></p></td><td style="width:67.3pt; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the gift must be received by the gift fund (mentioned in section</span><span> </span><span>30</span><span>‑</span><span>130) of the institution or Australian government agency</span></p></td></tr><tr><td style="width:31.85pt; 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>12.1.2</span></p></td><td style="width:83.95pt; 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 library</span></p></td><td style="width:135.6pt; 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 library 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:67.3pt; 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:31.85pt; 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>12.1.3</span></p></td><td style="width:83.95pt; 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 museum</span></p></td><td style="width:135.6pt; 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 museum 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:67.3pt; 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:31.85pt; 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>12.1.4</span></p></td><td style="width:83.95pt; 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 public art gallery</span></p></td><td style="width:135.6pt; 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>the public art gallery must:</span></p><p class="Tablea" style="page-break-inside:avoid; page-break-after:avoid"><span>(a) be:</span></p><p class="Tablei" style="page-break-inside:avoid; page-break-after:avoid"><span>(i) an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Australian government agency; or</span></p><p class="Tablei" style="page-break-inside:avoid; page-break-after:avoid"><span>(ii) a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registered charity; or</span></p><p class="Tablea" style="page-break-inside:avoid; page-break-after:avoid"><span>(b) be operated by:</span></p><p class="Tablei" style="page-break-inside:avoid; page-break-after:avoid"><span>(i) an Australian government agency; or</span></p><p class="Tablei" style="page-break-inside:avoid; page-break-after:avoid"><span>(ii) a registered charity</span></p></td><td style="width:67.3pt; 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:31.85pt; 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>12.1.5</span></p></td><td style="width:83.95pt; 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 consisting of a public library, public museum and public art gallery or of any 2 of them</span></p></td><td style="width:135.6pt; 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:</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:67.3pt; 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>none</span></p></td></tr></tbody></table>
```
(2) This table sets out specific cultural recipients.
```html
<table cellspacing="0" cellpadding="0" style="width:351.35pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:340.3pt; 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="TableHeading"><span>Cultural organisations—Specific</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:31.85pt; 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:183.25pt; 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">Fund, authority or institution</span></p></td><td style="width:103.8pt; 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</span></p></td><td style="vertical-align:top"></td></tr></thead><tbody><tr><td style="width:31.85pt; 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>12.2.1</span></p></td><td style="width:183.25pt; 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>The Australiana Fund</span></p></td><td style="width:103.8pt; 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="vertical-align:top"></td></tr><tr><td style="width:31.85pt; 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>12.2.3</span></p></td><td style="width:183.25pt; 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>The Ranfurly Library Service Incorporated</span></p></td><td style="width:103.8pt; 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 gift must be made after 2</span><span> </span><span>May 2006</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:31.85pt; 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>12.2.4</span></p></td><td style="width:183.25pt; 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>National Arboretum Canberra Fund</span></p></td><td style="width:103.8pt; 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 gift must be made after 30</span><span> </span><span>June 2013</span></p></td><td style="vertical-align:top"></td></tr><tr><td style="width:31.85pt; 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>12.2.5</span></p></td><td style="width:183.25pt; 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>Sydney Chevra Kadisha</span></p></td><td style="width:103.8pt; 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 gift must be made after 31</span><span> </span><span>December 2017 and before 1</span><span> </span><span>July 2024</span></p></td><td style="border-bottom:0.75pt solid #000000; vertical-align:top"></td></tr><tr><td style="width:31.75pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>12.2.6</span></p></td><td style="width:183.15pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>C E W Bean Foundation</span></p></td><td colspan="2" style="width:104.05pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 30</span><span> </span><span>June 2018 and before 1</span><span> </span><span>July 2025</span></p></td></tr><tr style="height:0pt"><td style="width:42.55pt"></td><td style="width:193.95pt"></td><td style="width:114.5pt"></td><td style="width:0.35pt"></td></tr></tbody></table>
```
#### Fire and emergency services
#### 30‑102 Fire and emergency services
This table sets out general categories of fire and emergency services recipients.
```html
<table cellspacing="0" cellpadding="0" style="margin-left:0.25pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:335.35pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Fire and emergency services—General</span></p></td></tr><tr><td style="width:52.75pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="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:5.4pt; padding-left:5.4pt; 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:148.5pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Special conditions</span></p></td></tr></thead><tbody><tr><td style="width:52.75pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>12A.1.1</span></p></td><td style="width:112.5pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Australian government agency that has statutory responsibility for the coordination of volunteer fire brigades or State Emergency Services</span></p></td><td style="width:148.5pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift or contribution must be made for the purposes of supporting the coordination of volunteer fire brigades or State Emergency Services</span></p></td></tr><tr style="height:102.75pt"><td style="width:52.75pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>12A.1.2</span></p></td><td style="width:112.5pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>a public fund which satisfies all of the following requirements:</span></p><p class="Tablea"><span>(a) the fund is established and maintained by an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Australian government agency covered by item</span><span> </span><span>12A.1.1;</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>none</span></p></td></tr><tr style="height:201.75pt"><td style="width:52.75pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td><td style="width:112.5pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tablea" style="page-break-inside:avoid; page-break-after:avoid"><span>(b) the fund is established and maintained solely for the purpose of supporting the volunteer based emergency service activities of non</span><span>‑</span><span>profit entities or of Australian government agencies;</span></p><p class="Tablea" style="page-break-inside:avoid; page-break-after:avoid"><span>(c) the principal activity of the entities mentioned in paragraph</span><span> </span><span>(b) is the provision of volunteer based emergency services that are regulated by a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>State law or a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Territory law</span></p></td><td style="width:148.5pt; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span></span></p></td></tr><tr><td style="width:52.75pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>12A.1.3</span></p></td><td style="width:112.5pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>a public fund which satisfies all of the following requirements:</span></p><p class="Tablea"><span>(a) the fund is established and maintained by a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registered charity or an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Australian government agency;</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>none</span></p></td></tr><tr><td style="width:52.75pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td><td style="width:112.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tablea"><span>(b) the principal activity of the entity is the provision of volunteer based emergency services that are regulated by a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>State law or a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Territory law;</span></p></td><td style="width:148.5pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td></tr><tr><td style="width:52.75pt; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td><td style="width:112.5pt; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tablea"><span>(c) the fund is established and maintained solely for the purpose of supporting the volunteer based emergency service activities of the entity</span></p></td><td style="width:148.5pt; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td></tr></tbody></table>
```
#### Other recipients
#### 30‑105 Other recipients
(1) This table sets out general categories of other recipients.
```html
<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>Other recipients—General</span></p></td></tr><tr><td style="width:29.65pt; 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">Item</span></p></td><td style="width:112.75pt; 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:83.4pt; 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:29.65pt; 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>13.1.1</span></p></td><td style="width:112.75pt; 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 </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>community charity trust to which section</span><span> </span><span>30</span><span>‑</span><span>110 applies</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 community charity trust must be a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registered charity</span></p></td><td style="width:83.4pt; 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:29.65pt; 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>13.1.2</span></p></td><td style="width:112.75pt; 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 </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>community charity corporation to which section</span><span> </span><span>30</span><span>‑</span><span>110 applies</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"><span>the community charity corporation must be a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registered charity</span></p></td><td style="width:83.4pt; 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>
```
(2) This table sets out specific other recipients.
```html
<table cellspacing="0" cellpadding="0" style="margin-left:56.7pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:286.85pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Other recipients—specific</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; 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:130.95pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; 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:88.4pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Special conditions</span></p></td></tr></thead><tbody><tr><td style="width:45.9pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13.2.1</span></p></td><td style="width:130.95pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the Council for Jewish Community Security</span></p></td><td style="width:88.4pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 9</span><span> </span><span>August 2007</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13.2.2</span></p></td><td style="width:130.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the Foundation for Rural and Regional Renewal Public Fund</span></p></td><td style="width:88.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 28</span><span> </span><span>March 2000</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13.2.3</span></p></td><td style="width:130.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Young Endeavour Youth Scheme Public Fund</span></p></td><td style="width:88.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 24</span><span> </span><span>September 2001</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13.2.3A</span></p></td><td style="width:130.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Leeuwin Ocean Adventure Foundation Limited</span></p></td><td style="width:88.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 16</span><span> </span><span>April 2009</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13.2.5</span></p></td><td style="width:130.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Social Traders Ltd</span></p></td><td style="width:88.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 30</span><span> </span><span>June 2013</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13.2.7</span></p></td><td style="width:130.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Lord Somers Camp and Power House</span></p></td><td style="width:88.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 4</span><span> </span><span>March 2004</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13.2.16</span></p></td><td style="width:130.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Social Ventures Australia Limited</span></p></td><td style="width:88.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 3</span><span> </span><span>May 2007</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>13.2.19</span></p></td><td style="width:130.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>Philanthropy Australia Inc.</span></p></td><td style="width:88.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>the gift must be made after 27</span><span> </span><span>February 2013</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13.2.20</span></p></td><td style="width:130.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The King’s Trust Australia Limited</span></p></td><td style="width:88.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 31</span><span> </span><span>December 2013</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13.2.21</span></p></td><td style="width:130.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The Minderoo Foundation Trust</span></p></td><td style="width:88.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made on or after 1</span><span> </span><span>January 2014</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13.2.22</span></p></td><td style="width:130.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>National Apology Foundation Ltd</span></p></td><td style="width:88.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made on or after 1</span><span> </span><span>January 2015</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13.2.23</span></p></td><td style="width:130.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Foundation 1901 Limited</span></p></td><td style="width:88.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made on or after 1</span><span> </span><span>September 2021 and before 1</span><span> </span><span>September 2026</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13.2.24</span></p></td><td style="width:130.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Paul Ramsay Foundation Limited</span></p></td><td style="width:88.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 30</span><span> </span><span>June 2018 and before 1</span><span> </span><span>July 2020</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13.2.25</span></p></td><td style="width:130.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Friends of Myall Creek Memorial Incorporated</span></p></td><td style="width:88.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 30</span><span> </span><span>June 2019</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13.2.26</span></p></td><td style="width:130.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Toy Libraries Australia Inc.</span></p></td><td style="width:88.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 30</span><span> </span><span>June 2019</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13.2.27</span></p></td><td style="width:130.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>RAS Foundation Limited</span></p></td><td style="width:88.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 30</span><span> </span><span>June 2020</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13.2.28</span></p></td><td style="width:130.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The Great Synagogue Foundation</span></p></td><td style="width:88.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 30</span><span> </span><span>June 2020 and before 1</span><span> </span><span>July 2025</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>13.2.29</span></p></td><td style="width:130.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>Australian Associated Press Ltd</span></p></td><td style="width:88.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>the gift must be made on or after 1</span><span> </span><span>July 2021 and before 1</span><span> </span><span>July 2026</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13.2.30</span></p></td><td style="width:130.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The Greek Orthodox Community Of New South Wales Ltd</span></p></td><td style="width:88.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made on or after 1</span><span> </span><span>July 2019</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13.2.31</span></p></td><td style="width:130.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Greek Orthodox Archdiocese of Australia Consolidated Trust Cathedral of the Annunciation of our Lady Restoration Fund</span></p></td><td style="width:88.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 30</span><span> </span><span>June 2021 and before 1</span><span> </span><span>July 2024</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13.2.32</span></p></td><td style="width:130.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Lord Mayor’s Charitable Foundation</span></p></td><td style="width:88.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 30</span><span> </span><span>June 2021</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13.2.33</span></p></td><td style="width:130.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Royal Humane Society of New South Wales Incorporated</span></p></td><td style="width:88.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 30</span><span> </span><span>June 2020</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13.2.34</span></p></td><td style="width:130.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australians for Indigenous Constitutional Recognition Ltd</span></p></td><td style="width:88.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 30</span><span> </span><span>June 2022 and before 1</span><span> </span><span>July 2025</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13.2.35</span></p></td><td style="width:130.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Leaders Institute of South Australia Incorporated</span></p></td><td style="width:88.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 30</span><span> </span><span>June 2022 and before 1</span><span> </span><span>July 2027</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13.2.36</span></p></td><td style="width:130.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>St Patrick’s Cathedral Melbourne Restoration Fund</span></p></td><td style="width:88.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 30</span><span> </span><span>June 2022 and before 1</span><span> </span><span>July 2027</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13.2.37</span></p></td><td style="width:130.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australians for Unity Ltd</span></p></td><td style="width:88.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 31</span><span> </span><span>May 2023 and before 1</span><span> </span><span>July 2024</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>13.2.38</span></p></td><td style="width:130.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>Justice Reform Initiative Limited</span></p></td><td style="width:88.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>the gift must be made after 30</span><span> </span><span>June 2023 and before 1</span><span> </span><span>July 2028</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13.2.39</span></p></td><td style="width:130.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Transparency International Australia</span></p></td><td style="width:88.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 30</span><span> </span><span>June 2023</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13.2.40</span></p></td><td style="width:130.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Democracy Network Ltd</span></p></td><td style="width:88.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 30</span><span> </span><span>June 2024 and before 1</span><span> </span><span>July 2029</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13.2.41</span></p></td><td style="width:130.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Science Media Centre Incorporated</span></p></td><td style="width:88.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 30</span><span> </span><span>June 2024 and before 1</span><span> </span><span>July 2029</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13.2.42</span></p></td><td style="width:130.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Centre for Australian Progress Ltd</span></p></td><td style="width:88.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 30</span><span> </span><span>June 2024 and before 1</span><span> </span><span>July 2029</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13.2.43</span></p></td><td style="width:130.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Combatting Antisemitism Fund Limited</span></p></td><td style="width:88.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 30</span><span> </span><span>June 2024 and before 1</span><span> </span><span>July 2029</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13.2.44</span></p></td><td style="width:130.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>International Campaign to Abolish Nuclear Weapons, Australia Inc.</span></p></td><td style="width:88.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 30</span><span> </span><span>June 2024 and before 1</span><span> </span><span>July 2029</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13.2.45</span></p></td><td style="width:130.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Susan McKinnon Charitable Foundation Ltd</span></p></td><td style="width:88.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 30</span><span> </span><span>June 2023 and before 1</span><span> </span><span>July 2028</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13.2.46</span></p></td><td style="width:130.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The Hillview Foundation Australia Limited</span></p></td><td style="width:88.4pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 30</span><span> </span><span>June 2024 and before 1</span><span> </span><span>July 2029</span></p></td></tr><tr><td style="width:45.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13.2.47</span></p></td><td style="width:130.95pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Skip Foundation Ltd</span></p></td><td style="width:88.4pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the gift must be made after 30</span><span> </span><span>June 2024 and before 1</span><span> </span><span>July 2029</span></p></td></tr></tbody></table>
```
#### 30‑110 Community charities
(1) For the purposes of item 13.1.1 of the table in subsection 30‑105(1), this section applies to a \*community charity trust if the trust is established and maintained under a will or instrument of trust:
(a) for the purposes covered by:
(i) subsections (3) and (4) of this section; or
(ii) subsections (3), (4) and (5) of this section; and
(b) for no other purposes.
(2) For the purposes of item 13.1.2 of the table in subsection 30‑105(1), this section applies to a \*community charity corporation if the corporation is operated:
(a) for the purposes covered by:
(i) subsections (3) and (4) of this section; or
(ii) subsections (3), (4) and (5) of this section; and
(b) for no other purposes.
Mandatory purposes
(3) This subsection covers the purpose of providing money, property or benefits to a fund, authority or institution if:
(a) gifts to the fund, authority or institution are deductible under item 1 of the table in section 30‑15; and
(b) the fund, authority or institution is described (whether or not by name) in an item of a table in this Subdivision (other than item 13.1.1 or 13.1.2 of the table in subsection 30‑105(1)); and
(c) the money, property or benefits are so provided to the fund, authority or institution for any purposes set out in the item of that table in which the fund, authority or institution is described.
(4) This subsection covers the purpose of engaging in an activity that:
(a) is the principal activity of a fund, authority or institution described (but not by name) in an item of a table in this Subdivision (other than item 13.1.1 or 13.1.2 of the table in subsection 30‑105(1)); or
(b) involves pursuing the principal purpose of a fund, authority or institution described (but not by name) in an item of a table in this Subdivision (other than item 13.1.1 or 13.1.2 of the table in subsection 30‑105(1)).
Permitted purpose
(5) This subsection covers the purpose of establishing a fund, authority or institution described (whether or not by name) in an item of a table in this Subdivision (other than item 13.1.1 or 13.1.2 of the table in subsection 30‑105(1)).
#### Subdivision 30‑BA—Endorsement of deductible gift recipients
#### Guide to Subdivision 30‑BA
#### 30‑115 What this Subdivision is about
This Subdivision sets out rules about endorsement of entities and government entities as deductible gift recipients. Endorsement of an entity described (except by name) in Subdivision 30‑A or 30‑B lets you deduct a gift you make to a fund, authority or institution that is, or is operated by, the entity.
Table of sections
Endorsement as a deductible gift recipient
30‑120 Endorsement by Commissioner
30‑125 Entitlement to endorsement
30‑130 Maintaining a gift fund
Government entities treated like entities
30‑180 How this Subdivision applies to government entities
#### Endorsement as a deductible gift recipient
#### 30‑120 Endorsement by Commissioner
If an entity applies for endorsement in accordance with Division 426 in Schedule 1 to the Taxation Administration Act 1953, the Commissioner must endorse the entity:
(a) as a \*deductible gift recipient, if the entity is entitled to be endorsed as a deductible gift recipient; or
(b) as a \*deductible gift recipient for the operation of a fund, authority or institution, if the entity is entitled to be endorsed as a deductible gift recipient for the operation of the fund, authority or institution.
> Note: For procedural rules relating to endorsement, see Division 426 in Schedule 1 to the Taxation Administration Act 1953.
#### 30‑125 Entitlement to endorsement
Endorsement of an entity that is a fund, authority or institution
(1) An entity is entitled to be endorsed as a \*deductible gift recipient if:
(a) the entity has an \*ABN; and
(b) the entity is a fund, authority or institution that:
(i) is described (but not by name) in item 1, 2 or 4 of the table in section 30‑15; and
(ii) is not described by name in Subdivision 30‑B if it is described in item 1 of that table; and
(iii) meets the relevant conditions (if any) identified in the column headed “Special conditions” of the item of that table in which it is described; and
(c) the entity meets the requirements of subsection (6), unless:
(i) the entity is established by an Act; and
(ii) the Act (or another Act) does not provide for the winding up or termination of the entity; and
(d) in the case of an \*ancillary or community charity trust fund—the fund and all of its trustees comply with the rules in the \*applicable trust fund guidelines; and
(e) in the case of a \*community charity corporation—the corporation and all of its directors comply with the rules in the \*community charity corporation guidelines.
Endorsement of an entity for operating a fund, authority etc.
(2) An entity is entitled to be endorsed as a \*deductible gift recipient for the operation of a fund, authority or institution that is described (but not by name) in item 1, 2 or 4 of the table in section 30‑15 and is not described by name in Subdivision 30‑B if:
(a) the entity has an \*ABN; and
(b) the entity:
(i) legally owns the fund; or
(ii) includes the authority or institution; and
(c) the fund, authority or institution meets the relevant conditions (if any) identified in the column headed “Special conditions” of that item; and
(d) the entity meets the requirements of subsection (6), unless:
(i) the entity is established by an Act; and
(ii) the Act (or another Act) does not provide for the winding up or termination of the entity; and
(e) the entity meets the requirements of section 30‑130, unless the entity is endorsed as a deductible gift recipient under paragraph 30‑120(a).
Relevant special conditions in table in section 30‑15
(3) To avoid doubt:
(a) a condition requiring the fund, authority or institution to meet the requirements of section 30‑17 is not a relevant condition for the purposes of subparagraph (1)(b)(iii) or paragraph (2)(c) of this section; and
Note: Section 30‑17 requires the entity to be endorsed under this Subdivision as a deductible gift recipient.
(b) in the case of a fund, authority or institution that is described in item 1 of the table in section 30‑15—a condition set out in the relevant table item in Subdivision 30‑B, including a condition identified in the column headed “Special conditions—fund, authority or institution” of that item (if any), is a relevant condition for the purposes of subparagraph (1)(b)(iii) or paragraph (2)(c) of this section.
Note: Paragraph (c) of the column headed “Special conditions” of item 1 of the table in section 30‑15 requires any conditions set out in the relevant table item in Subdivision 30‑B to be satisfied.
Transfer of assets from fund, authority or institution
(6) A law (outside this Subdivision), a document constituting the entity or rules governing the entity’s activities must require the entity, at the first occurrence of an event described in subsection (7), to transfer to a fund, authority or institution gifts to which can be deducted under this Division:
(a) any surplus assets of the gift fund (see section 30‑130); or
(b) if the entity is not required by this section to meet the requirements of section 30‑130—any surplus:
(i) gifts of money or property for the principal purpose of the fund, authority or institution; and
(ii) contributions described in item 7 or 8 of the table in section 30‑15 in relation to a \*fund‑raising event held for that purpose; and
(iii) money received by the entity because of such gifts or contributions.
Events requiring transfer
(7) The events are:
(a) the winding up of the fund, authority or institution; and
(b) if the entity is endorsed because of a fund, authority or institution—the revocation of the entity’s endorsement under this Subdivision relating to the fund, authority or institution.
> Note 1: There are 2 ways an entity can be endorsed because of a fund, authority or institution. An entity can be endorsed either because it is a fund, authority or institution or because it operates a fund, authority or institution.
> Note 2: Section 426‑55 in Schedule 1 to the Taxation Administration Act 1953 deals with revocation of endorsement.
> Note 3: The entity is also required to keep appropriate records: see section 382‑15 of the Taxation Administration Act 1953.
#### 30‑130 Maintaining a gift fund
(1) The entity must maintain for the principal purpose of the fund, authority or institution a fund (the gift fund):
(a) to which gifts of money or property for that purpose are to be made; and
(b) to which contributions described in item 7 or 8 of the table in section 30‑15 in relation to a \*fund‑raising event held for that purpose are to be made; and
(c) to which any money received by the entity because of such gifts or contributions is to be credited; and
(d) that does not receive any other money or property.
(2) The entity must use the gift fund only for the principal purpose of the fund, authority or institution.
Exception—only one gift fund required per entity
(3) An entity that operates 2 or more funds, authorities or institutions also meets the requirements of this section for 2 or more of those funds, authorities or institutions by maintaining a single gift fund if:
(a) the gift fund meets the requirements in paragraphs (1)(a), (b) and (c) in respect of each of the funds, authorities or institutions for which the gift fund is maintained; and
(b) the gift fund does not receive any other money or property.
(4) The entity must use a gift or contribution made to the fund and any money credited to the fund only for the principal purpose of the fund, authority or institution to which the gift, contribution or money relates.
> Note: The entity is also required to keep appropriate records for each of the funds, authorities or institutions: see section 382‑15 of the Taxation Administration Act 1953.
#### Government entities treated like entities
#### 30‑180 How this Subdivision applies to government entities
(1) The other sections of this Subdivision apply in relation to a \*government entity in the same way as they apply in relation to an entity.
(2) Subparagraph 30‑125(2)(b)(i) (as applied by this section) operates as if it referred to the \*government entity consisting of persons, one or more of whom controlled the fund (instead of referring to the entity legally owning the fund).
#### Subdivision 30‑C—Rules applying to particular gifts of property
Table of sections
Valuation requirements
30‑200 Getting written valuations
30‑205 Proceeds of the sale would have been assessable
30‑210 Approved valuers
30‑212 Valuations by the Commissioner
Working out the amount you can deduct for a gift of property
30‑215 How much you can deduct
30‑220 Reducing the amount you can deduct
Joint ownership of property
30‑225 Gift of property by joint owners
#### Valuation requirements
#### 30‑200 Getting written valuations
(1) You satisfy the valuation requirements if you get 2 or more written valuations of the gift you made.
> Note 1: In most cases, you need to get these written valuations to be able to deduct a gift of property that you make to a recipient covered by item 4, 5 or 6 of the table in section 30‑15.
> Note 2: You do not need to get written valuations in the circumstances set out in section 30‑205.
(2) The valuations must be by different individuals, each of whom is an approved valuer of the kind of property you are giving away.
> Note: Section 30‑210 deals with how an individual becomes an approved valuer.
(3) Each valuation must state the amount that, in the opinion of the valuer, was:
(a) the \*GST inclusive market value of the property on the day you made the gift; or
(b) the \*GST inclusive market value of the property on the day the valuation was made.
(4) If a valuation states the \*GST inclusive market value of the property on the day the valuation was made, it must have been made within 90 days before or after the gift was made. However, the Commissioner may allow a longer period than this.
#### 30‑205 Proceeds of the sale would have been assessable
(1) You do not need to get written valuations of the gift you made if:
(a) no amount is included in your assessable income in respect of the gift you made; but
(b) an amount would have been included in your assessable income if you had sold the property instead of making the gift.
(2) However, this section does not apply if, apart from the operation of subsection 118‑60(2), an amount would have been included in your assessable income in respect of the gift you made.
#### 30‑210 Approved valuers
(1) The \*Arts Secretary may approve an individual as a valuer of a particular kind of property. The approval must be in writing, signed by the Secretary.
(2) The Secretary must, in deciding whether to approve an individual, have regard to:
(a) the individual’s qualifications, experience and knowledge in valuing that kind of property; and
(b) the individual’s knowledge of the current \*GST inclusive market value of that kind of property; and
(c) the individual’s standing in the professional community.
#### 30‑212 Valuations by the Commissioner
(1) If you make a gift or contribution that is covered by a provision of this Division that refers to the value of property as determined by the Commissioner, you must seek the valuation from the Commissioner.
(2) The Commissioner may charge you the amount worked out in accordance with the regulations for making the valuation.
#### Working out the amount you can deduct for a gift of property
#### 30‑215 How much you can deduct
(1) This section contains the rules for working out how much you can deduct for a gift of property that you make to a recipient covered by item 4, 5 or 6 of the table in section 30‑15.
(2) The general rule is that the amount you can deduct for a gift of this kind is the average of the \*GST inclusive market values (as reduced under subsection 30‑15(3) if that subsection applies) specified in the written valuations you got from the approved valuers.
> Note: In some situations you must reduce the amount you can deduct: see section 30‑220.
(3) The exceptions to the general rule are set out in this table:
```html
<table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td colspan="3" style="width:343.7pt; 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>Amount you can deduct for a gift of property</span></p></td></tr><tr><td style="width:23.9pt; 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:146.1pt; 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-after:avoid"><span style="font-weight:bold">In this case:</span></p></td><td style="width:152.3pt; 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">The amount you can deduct is:</span></p></td></tr></thead><tbody><tr><td style="width:23.9pt; 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>1</span></p></td><td style="width:146.1pt; 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>Section</span><span> </span><span>30</span><span>‑</span><span>205 (which is about the proceeds of the sale being assessable) applies, and you bought the property</span></p></td><td style="width:152.3pt; 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>the amount you paid for the property, reduced by the amount of any </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>input tax credit to which you are or were entitled for your </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>acquisition of the property</span></p></td></tr><tr><td style="width:23.9pt; 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</span></p></td><td style="width:146.1pt; 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>Section</span><span> </span><span>30</span><span>‑</span><span>205 (which is about the proceeds of the sale being assessable) applies, and you created or produced the property</span></p></td><td style="width:152.3pt; 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>so much of the cost of creation or production as you would have been able to deduct if you had sold the property, reduced by the amount of any </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>input tax credit to which you are or were entitled for your </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>acquisitions to the extent that they were made for the purpose of creating or producing the property</span></p></td></tr><tr><td style="width:23.9pt; 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>3</span></p></td><td style="width:146.1pt; 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>Neither of cases 1 and 2 applies, and you acquired the property:</span></p><p class="Tablea"><span>(a) less than one year before making the gift (otherwise than by inheriting it); or</span></p><p class="Tablea"><span>(b) for the purpose of giving it away; or</span></p><p class="Tablea"><span>(c) subject to an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>arrangement that the property would be given away</span></p></td><td style="width:152.3pt; 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 lesser of the amount you paid for the property and:</span></p><p class="Tablea"><span>(a) if the average of the written valuations you got fairly represents the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>GST inclusive market value (as reduced under subsection</span><span> </span><span>(4) if that subsection applies) of the property on the day you made the gift—that average; or</span></p><p class="Tablea"><span>(b) if it does not—the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>GST inclusive market value (as reduced under subsection</span><span> </span><span>(4) if that subsection applies) of the property on the day you made the gift</span></p></td></tr><tr><td style="width:23.9pt; 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</span></p></td><td style="width:146.1pt; 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"><span>None of cases 1 to 3 applies, and the average of the written valuations you got does </span><span style="font-style:italic">not</span><span> fairly represent the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>market value of the property on the day you made the gift</span></p></td><td style="width:152.3pt; 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>the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>GST inclusive market value (as reduced under subsection</span><span> </span><span>(4) if that subsection applies) of the property on the day you made the gift</span></p></td></tr></tbody></table>
```
(4) For the purposes of items 3 and 4 of the table in subsection (3), the \*GST inclusive market values of the property in question are reduced by 1/11 if you would have been entitled to an \*input tax credit if:
(a) you had \*acquired the property at the time you made the gift; and
(b) your acquisition had been for a \*creditable purpose.
#### 30‑220 Reducing the amount you can deduct
(1) The amount you can deduct is reduced by a reasonable amount if:
(a) the terms and conditions on which the gift is made are such that the recipient:
(i) does not receive immediate custody and control of the property; or
(ii) does not have the unconditional right to retain custody and control of the property in perpetuity; or
(iii) does not obtain an immediate, indefeasible and unencumbered legal and equitable title to the property; or
(b) the custody, control or use of the property by the recipient is affected by an \*arrangement entered into in respect of the making of the gift.
(2) In deciding what is a reasonable amount, have regard to the effect of those terms and conditions, or that \*arrangement, on the \*GST inclusive market value of the gift.
#### Joint ownership of property
#### 30‑225 Gift of property by joint owners
If:
(a) you own property jointly with one or more other entities; and
(b) you and the other entities make a gift of the property; and
(c) you would have been able to deduct the gift under section 30‑15 because of item 4, 5 or 6 of the table in that section if you had made a gift of the property as sole owner of it;
you can deduct so much of the gift as is reasonable, having regard to your interest in the property.
#### Subdivision 30‑CA—Administrative requirements relating to ABNs
#### Guide to Subdivision 30‑CA
#### 30‑226 What this Subdivision is about
An entity must ensure certain details must appear on a receipt it issues for a gift that:
(a) is made to the entity or a fund, authority or institution it operates; and
(b) is of a kind that the giver can deduct under Subdivision 30‑A.
If the entity has an ABN, the Australian Business Registrar must state in the Australian Business Register that the entity is a deductible gift recipient.
Table of sections
Requirements
30‑227 Entities to which this Subdivision applies
30‑228 Content of receipt for gift or contribution
30‑229 Australian Business Register must show deductibility of gifts to deductible gift recipient
#### Requirements
#### 30‑227 Entities to which this Subdivision applies
(1) This Subdivision sets out requirements relating to a \*deductible gift recipient.
(2) A deductible gift recipient is an entity or \*government entity that:
(a) is a fund, authority or institution described in item 1, 2, 4, 5 or 6 of the table in section 30‑15 and is:
(i) endorsed under Subdivision 30‑BA as a deductible gift recipient; or
(ii) mentioned by name in that table or in Subdivision 30‑B; or
(b) is endorsed as a deductible gift recipient for the operation of a fund, authority or institution described in item 1, 2 or 4 of the table in section 30‑15.
#### 30‑228 Content of receipt for gift or contribution
(1) If a \*deductible gift recipient issues a receipt for a gift described in the relevant item of the table in section 30‑15 to the fund, authority or institution, the deductible gift recipient must ensure that the receipt states:
(a) the name of the fund, authority or institution; and
(b) the \*ABN (if any) of the deductible gift recipient; and
(c) the fact that the receipt is for a gift.
> Note: If the deductible gift recipient is endorsed as a deductible gift recipient and it contravenes this section, the Commissioner may revoke its endorsement: see section 426‑55 in Schedule 1 to the Taxation Administration Act 1953.
(2) If a \*deductible gift recipient issues a receipt for a contribution described in item 7 of the table in section 30‑15, the deductible gift recipient must ensure that the receipt states:
(a) the name of the deductible gift recipient; and
(b) the \*ABN (if any) of the deductible gift recipient; and
(c) the fact that the receipt is for a contribution made in return for a right to attend, or participate in, a specified \*fund‑raising event; and
(d) if the contribution is money—the amount of the contribution; and
(e) the amount of the \*GST inclusive market value, on the day the contribution was made, of the right to attend, or participate in, the fund‑raising event.
(3) For the purposes of paragraph (2)(e), in working out the \*GST inclusive market value of the right in question, disregard anything that would prevent or restrict conversion of the right to money.
(4) If a \*deductible gift recipient issues a receipt for a contribution described in item 8 of the table in section 30‑15, the deductible gift recipient must ensure that the receipt states:
(a) the name of the deductible gift recipient; and
(b) the \*ABN (if any) of the deductible gift recipient; and
(c) the fact that the receipt is for a contribution made by way of consideration for the supply of goods or services; and
(d) the fact that the contribution was made because the contributor was the successful bidder at an auction that:
(i) was a specified \*fund‑raising event; or
(ii) was held at a specified fund‑raising event; and
(e) if the contribution is money—the amount of the contribution; and
(f) the \*GST inclusive market value, on the day the contribution was made, of the goods or services.
(5) For the purposes of paragraph (4)(f), in working out the \*GST inclusive market value of the goods or services in question, disregard anything that would prevent or restrict conversion of the goods or services to money.
#### 30‑229 Australian Business Register must show deductibility of gifts to deductible gift recipient
(1) If a \*deductible gift recipient has an \*ABN, the \*Australian Business Registrar must enter in the \*Australian Business Register in relation to the deductible gift recipient a statement that it is a deductible gift recipient for a specified period.
> Note 1: An entry (or lack of entry) of a statement required by this section does not affect whether you can deduct a gift to the fund, authority or institution.
> Note 2: This section will apply to all entities and government entities that are endorsed as deductible gift recipients under Subdivision 30‑BA, because they must have ABNs to be endorsed. It will also apply to other entities described or named in Subdivision 30‑A if they have ABNs.
(2) If the \*deductible gift recipient is a deductible gift recipient only because it is endorsed under Subdivision 30‑BA as a deductible gift recipient for the operation of a fund, authority or institution, the statement must name the fund, authority or institution.
(2A) If:
(a) the \*deductible gift recipient is:
(i) a fund, authority or institution; or
(ii) a deductible gift recipient only because it is endorsed under Subdivision 30‑BA as a deductible gift recipient for the operation of a fund, authority or institution; and
(b) the fund, authority or institution is covered by item 1, 2 or 4 of the table in section 30‑15;
the statement must specify that the fund, authority or institution is covered by that item.
(3) The \*Australian Business Registrar may remove the statement from the \*Australian Business Register after the end of the period.
(4) The \*Australian Business Registrar must take reasonable steps to ensure that a statement appearing in the \*Australian Business Register under this section is true. For this purpose, the Registrar may:
(a) change the statement; or
(b) remove the statement from the Register if the statement is not true; or
(c) remove the statement from the Register and enter another statement in the Register under this section.
#### Subdivision 30‑DA—Donations to political parties and independent candidates and members
#### Guide to Subdivision 30‑DA
#### 30‑241 What this Subdivision is about
Generally, you can deduct certain contributions and gifts to political parties, independent candidates and members.
Contributions and gifts must be at least $2 and there is a limit on the total amount that you can deduct.
Table of sections
Operative provisions
30‑242 Deduction for political contributions and gifts
30‑243 Amount of the deduction
30‑244 When an individual is an independent candidate
30‑245 When an individual is an independent member
#### Operative provisions
#### 30‑242 Deduction for political contributions and gifts
(1) You can deduct any of the following for the income year in which they are made:
(a) a contribution or gift to a political party that is registered under Part XI of the Commonwealth Electoral Act 1918 or under corresponding State or Territory legislation;
(b) a contribution or gift to an individual when the individual is an \*independent candidate for a Commonwealth, State, Northern Territory or Australian Capital Territory election;
(c) a contribution or gift to an individual who is, or was, an \*independent member of the Commonwealth Parliament, a State Parliament, the Legislative Assembly of the Northern Territory or the Legislative Assembly for the Australian Capital Territory.
(2) The contribution or gift must be of:
(a) money; or
(b) property that you purchased during the 12 months before making the contribution or gift.
(3) The value of the contribution or gift must be at least $2.
(3A) You can deduct the contribution or gift only if:
(a) you are an individual; and
(b) you do not make the gift or contribution in the course of carrying on a \*business.
(4) You cannot deduct a testamentary contribution or gift under this Subdivision.
(5) A contribution or gift to an individual who is, or was, an \*independent member must be made:
(a) when the individual is an independent member; or
(b) if the individual ceases to be an independent member because:
(i) a Parliament, a House of a Parliament or a Legislative Assembly is dissolved or has reached its maximum duration; or
(ii) the individual comes up for election;
after the individual ceases to be a member but before candidates for the resulting election are declared or otherwise publicly announced by an entity authorised under the relevant electoral legislation.
#### 30‑243 Amount of the deduction
(1) If the contribution or gift is money, the amount of the deduction is the amount of money.
(2) If the contribution or gift is property, the amount of the deduction is the lesser of:
(a) the market value of the property on the day that you made the contribution or gift; and
(b) the amount that you paid for the property.
$1,500 limit on deductions
(3) You cannot deduct more than $1,500 under this Subdivision for an income year for contributions and gifts to political parties.
(4) You cannot deduct more than $1,500 under this Subdivision for an income year for contributions and gifts to \*independent candidates or \*independent members.
#### 30‑244 When an individual is an independent candidate
(1) An individual is an independent candidate if:
(a) the individual is a candidate in an election (including an election that is later declared void) for members of the Commonwealth Parliament, a State Parliament, the Legislative Assembly of the Northern Territory or the Legislative Assembly for the Australian Capital Territory; and
(b) the individual’s candidature is not endorsed by a political party that is registered under Part XI of the Commonwealth Electoral Act 1918 or under corresponding State or Territory legislation.
(2) However, an individual does not start being an \*independent candidate until the candidates for the election are declared or otherwise publicly announced by an entity authorised under the relevant electoral legislation.
(3) An individual stops being an \*independent candidate when the result of the election is declared or otherwise publicly announced by an entity authorised under the relevant electoral legislation.
(4) If:
(a) the election is taken to have wholly failed under the relevant electoral legislation; and
(b) the result of the election has not been declared or otherwise publicly announced by an entity authorised under the relevant electoral legislation;
the individual stops being an \*independent candidate in that election when candidates for the replacement election are declared or otherwise publicly announced by an entity authorised under the relevant electoral legislation.
#### 30‑245 When an individual is an independent member
(1) An individual is an independent member of the Commonwealth Parliament, a State Parliament, the Legislative Assembly of the Northern Territory or the Legislative Assembly for the Australian Capital Territory if the individual:
(a) is a member of that Parliament or Legislative Assembly; and
(b) the individual is not a member of a political party that is registered under Part XI of the Commonwealth Electoral Act 1918 or under corresponding State or Territory legislation.
(2) An individual who becomes a member as a result of an election (including an election that is later declared void) is taken to start being a member of the Parliament or Legislative Assembly when the individual’s election as a member is declared or otherwise publicly announced by an entity authorised under the relevant electoral legislation.
#### Subdivision 30‑DB—Spreading certain gift and covenant deductions over up to 5 income years
#### Guide to Subdivision 30‑DB
#### 30‑246 What this Subdivision is about
This Subdivision allows you to elect to spread deductions for certain gifts and covenants over up to 5 income years. There are some different requirements for environmental, heritage and cultural property gifts and conservation covenants.
Table of sections
Operative provisions
30‑247 Gifts and covenants for which elections can be made
30‑248 Making an election
30‑249 Effect of election
30‑249A Requirements—environmental property gifts
30‑249B Requirements—heritage property gifts
30‑249D Requirements—conservation covenants
#### Operative provisions
#### 30‑247 Gifts and covenants for which elections can be made
(1) An election under this Subdivision may be made for a gift, made on or after 1 July 2003, that is:
(a) a gift of:
(i) money; or
(ii) property valued by the Commissioner at more than $5,000;
made to a fund, authority or institution covered by item 1 or 2 of the table in section 30‑15; or
(b) a gift that is covered by item 4, 5 or 6 of the table in section 30‑15.
(2) An election under this Subdivision may also be made for entering into a \*conservation covenant, under Division 31, on or after 1 July 2003.
#### 30‑248 Making an election
(1) If you can deduct an amount:
(a) under this Division for a gift covered by subsection 30‑247(1); or
(b) under Division 31 for entering into a \*conservation covenant covered by subsection 30‑247(2);
you may make a written election to spread that deduction over the current income year and up to 4 of the immediately following income years.
(2) In the election, you must specify the percentage (if any) of the deduction that you will deduct in each of the income years.
(3) You must make the election before you lodge your \*income tax return for the income year in which you made the gift or entered into the covenant.
(4) You may vary an election at any time. However, the variation can only change the percentage that you will deduct in respect of income years for which you have not yet lodged an \*income tax return.
(5) Unless section 30‑249A or 30‑249B applies, the election and any variation must be in the \*approved form.
> Note: Sections 30‑249A and 30‑249B provide for the form of elections and variations for gifts covered by those sections.
#### 30‑249 Effect of election
(1) In each of the income years you specified in the election, you can deduct the amount corresponding to the percentage you specified for that year.
(2) You cannot deduct the amount that you otherwise would have been able to deduct for the gift in the income year in which you made the gift or entered into the covenant.
#### 30‑249A Requirements—environmental property gifts
(1) This section applies if you make an election for a gift of property made to a fund, authority or institution covered by section 30‑55.
(2) You must give a copy of the election to the \*Environment Secretary before you lodge your \*income tax return for the income year in which you made the gift.
(3) If you vary the election, you must give a copy of the variation to the \*Environment Secretary before you lodge your \*income tax return for the first income year to which the variation applies.
(4) The election and any variation must be in a form approved in writing by the \*Environment Secretary.
#### 30‑249B Requirements—heritage property gifts
(1) This section applies if you make an election for a gift of property made to a fund, authority or institution covered by item 6 of the table in section 30‑15.
(2) You must give a copy of the election to the \*Heritage Secretary before you lodge your \*income tax return for the income year in which you made the gift.
(3) If you vary the election, you must give a copy of the variation to the \*Heritage Secretary before you lodge your \*income tax return for the first income year to which the variation applies.
(4) The election and any variation must be in a form approved in writing by the \*Heritage Secretary.
#### 30‑249D Requirements—conservation covenants
(1) This section applies if you make an election for a \*conservation covenant.
(2) You must give a copy of the election to the \*Environment Secretary before you lodge your \*income tax return for the income year in which you entered the covenant.
(3) If you vary the election, you must give a copy of the variation to the \*Environment Secretary before you lodge your \*income tax return for the first income year to which the variation applies.
#### Subdivision 30‑G—Index to this Division
Table of sections
30‑315 Index
30‑320 Effect of this Subdivision
#### 30‑315 Index
(1) The table in this section gives you an index to this Division.
(2) It tells you:
each topic covered by this Division; and
where in this Division you can find the detail about each topic.
> Note: In the last column there are many references in this form: item 2.2.1. These refer to items in the tables in Subdivision 30‑B.
```html
<table cellspacing="0" cellpadding="0" style="width:365.35pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:354.55pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Index</span></p></td></tr><tr><td colspan="2" style="width:238.2pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Topic</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Provision</span></p></td></tr></thead><tbody><tr><td style="width:42.35pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1A</span></p></td><td style="width:185.05pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2009 Victorian Bushfire Appeal Trust Account</span></p></td><td style="width:105.55pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>4.2.41</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1AAA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2017 Bourke Street Fund Trust Account</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>4.2.43</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1AA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Aboriginal Education Council (N.S.W.) Incorporated</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.26</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Academies </span><span>‑</span><span> professional</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>25</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Academy of the Social Sciences in Australia Incorporated</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.1</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2AAA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>ACT Playgroups Association Incorporated</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>8.2.9</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2AAB</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>ACT Region Crime Stoppers Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>4.2.31A</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2ACB</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Alliance for Journalists’ Freedom Ltd</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>4.2.49</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2AD</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>American Australian Association Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>9.2.18</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Amnesty International Australia</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>4.2.1</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Amy Gillett Foundation</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>10.2.8</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Ancillary funds</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2 of the table in section</span><span> </span><span>30</span><span>‑</span><span>15</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4AA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Andy Thomas Space Foundation Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.51</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>Animal welfare</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>item</span><span> </span><span>4.1.6</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>6</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Approved research institutes</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>3.1.1</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>7</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Armed forces, auxiliaries</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>5.1.2</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>8</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Artbank</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>5 of the table in section</span><span> </span><span>30</span><span>‑</span><span>15</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>9</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Art galleries</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>items</span><span> </span><span>12.1.4 and 12.1.5; item</span><span> </span><span>4 of the table in section</span><span> </span><span>30</span><span>‑</span><span>15</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>9AA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Asia Society AustralAsia Centre</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>9.2.7</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>9AAA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Aurora Education Foundation Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.5</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>9AB</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australasian College for Emergency Medicine</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>1.2.18</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>9AC</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australasian College of Dermatologists</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>1.2.20</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>9A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australia for UNHCR</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>9.2.10</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>9B</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australia Foundation in support of Human Rights Watch Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>9.2.11</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>9C</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Academy of Law</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.49</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>10</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Academy of Science</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.2</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>11</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Academy of Technological Sciences and Engineering Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.4</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>12</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Academy of the Humanities for the Advancement of Scholarship in Language, Literature, History, Philosophy and the Fine Arts</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.3</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>13A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian American Education Leadership Foundation Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>9.2.4</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>14</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australiana Fund</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>12.2.1; item</span><span> </span><span>4 of the table in section</span><span> </span><span>30</span><span>‑</span><span>15</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>15</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian and New Zealand Association for the Advancement of Science</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.6</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>16</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian and New Zealand College of Anaesthetists</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>1.2.13</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>17</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Antarctic Territory, payment to Commonwealth for research</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>3.2.3</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>17AAAA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Associated Press Ltd</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.29</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>17AAA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Breastfeeding Association</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>8.2.3</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>17A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Business Register</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>229</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>17B</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Business Week Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>7.2.5</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>20</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Conservation Foundation Incorporated</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>6.2.1</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>20A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Council of Christians and Jews</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.17</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>21</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Council of Social Service Incorporated</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>4.2.15</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>21AAAA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Democracy Network Ltd</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.40</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>21AAA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Education Research Organisation Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.56</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>21AA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Future Leaders Foundation Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.54</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>21A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Human Rights Education Fund</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.25</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>22</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Institute of International Affairs</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>9.2.1</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>23</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Ireland Fund Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>11.2.12</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>24</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Neighbourhood Houses & Centres Association (ANHCA) Inc.</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>4.2.8</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>24A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Nuffield Farming Scholars Association</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.20</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>24C</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Philanthropic Services Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>11.2.10</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>25A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Primary Principals Association Education Foundation</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.22</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>25B</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Schools Plus Ltd</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.43</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>26</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Science Innovations Incorporated</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.44</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>26AA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Science Media Centre Incorporated</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.41</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>26A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australians for Indigenous Constitutional Recognition Ltd</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.34</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>26B</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australians for Unity Ltd</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.37</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>27</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Sports Foundation</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>10.2.1</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>27AAAA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Sports Foundation Charitable Fund</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>10.2.9</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>27AAA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Volunteers Support Trust</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>4.2.45</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>27AAB</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Australian Women Donors Network</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>11.2.11</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>28AA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Bradman Memorial Fund</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>10.2.7</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>28AC</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Cambridge Australia Scholarships Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>9.2.27</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>29</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Cancer Australia</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>1.2.19</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>29AA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Centre for Australian Progress Ltd</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.42</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>29A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Centre For Entrepreneurial Research and Innovation Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>3.2.15</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>30</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Centre for Independent Studies</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>3.2.1</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>30AA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>C E W Bean Foundation</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>12.2.6</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>30A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Charlie Perkins Scholarship Trust</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.39</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>30B</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Chifley Research Centre Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>3.2.8</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>31</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Child Accident Prevention Foundation of Australia</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>4.2.2</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>31B</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Clontarf Foundation</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.32</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>33</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>College buildings</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.1.10</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>34</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>College of Intensive Care Medicine of Australia and New Zealand</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>1.2.21</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>34AAAA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Combatting Antisemitism Fund Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.43</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>34AA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Commonwealth Study Conferences (Australia) Incorporated</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.23</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>34AAA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Community charity corporations</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>34AAB</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Community charity trusts</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td></tr><tr><td style="width:42.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>34AB</span></p></td><td style="width:185.05pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Community sheds</span></p></td><td style="width:105.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>20</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>34A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Community Rebuilding Trust</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>4.2.46</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>35</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Conditional gifts</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>220</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>36</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Connellan Airways Trust</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>11.2.1</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>37</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Conservation bodies</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>55</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>38</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Conversation Trust</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.42</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>39</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Council for Christian Education in Schools</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.10</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>39A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Council for Jewish Community Security</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.1</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>40</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Council for Jewish Education in Schools</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.11</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>40A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Country Education Foundation of Australia Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.31</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>40B</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Crime Stoppers South Australia Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>4.2.27</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>40C</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Crime Stoppers Northern Territory Program</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>4.2.31</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>42</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Cultural organisations</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>100</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>44</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Defence organisations</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>50</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>44AAA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Diplomacy Training Program Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>9.2.21</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>44AA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Disaster relief—public fund for relief of people in Australia</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>4.1.5</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>44AB</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Disaster relief—public fund for relief of people in developing countries</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>9.1.1</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>44AC</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Disaster relief—public fund for relief of people in developed countries</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>9.1.2</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>44A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Diseases—charitable institutions whose principal activity is to promote the prevention or the control of diseases in human beings</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>items</span><span> </span><span>1.1.6 and 4.1.7</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>45</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Diseases—institutions researching causes, prevention or cure</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>items</span><span> </span><span>1.1.4 and 1.1.5</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>45A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Dymocks Children’s Charities Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.21</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>46</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Education—education bodies</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>25</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>46AA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Education—public fund for scholarships, bursaries and prizes</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.1.13</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>46A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Endorsement as a deductible gift recipient</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Subdivision</span><span> </span><span>30</span><span>‑</span><span>BA</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>47</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Environmental organisations</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>55</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>48AAA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Ethics Centre Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>3.2.14</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>48AA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Ethics education</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>25</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>48AB</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Ethnic Business Awards Foundation Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>7.2.6</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>48A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Family and child mediation and counselling</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>8.1.1</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>49</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Family organisations</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>70</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>49B</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Fire and emergency services</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>102</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>49C</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Foundation 1901 Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.23</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>49D</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Foundation Broken Hill Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>11.2.13</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>49E</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Foundation for Alcohol Research and Education Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>4.2.26</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>50</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Foundation for Development Cooperation Ltd</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>9.2.3</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>50B</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Foundation for Rural and Regional Renewal Public Fund</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.2</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>50C</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Foundation for Young Australians</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>11.2.8</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>50D</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Friends of Myall Creek Memorial Incorporated</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.25</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>51</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Friends of the Duke of Edinburgh’s Award in Australia Incorporated</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>11.2.2</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>51AA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Fund</span><span>‑</span><span>raising events—contributions</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>items</span><span> </span><span>7 and 8 of the table in section</span><span> </span><span>30</span><span>‑</span><span>15</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>51A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>General Sir John Monash Foundation</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.27</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>52</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Global Foundation</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>9.2.8</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>52AA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Governor Phillip International Scholarship Trust</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.47</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>52B</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Great Synagogue Foundation</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.28</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>52BA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Greek Orthodox Archdiocese of Australia Consolidated Trust Cathedral of the Annunciation of our Lady Restoration Fund</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.31</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>52C</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Greek Orthodox Community Of New South Wales Ltd</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.30</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>53</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Greening Australia Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>6.2.2</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>53AA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Green Institute Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>3.2.12</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>53A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Girl Guides Australia</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>items</span><span> </span><span>10.2.2 and 10.2.3</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>53B</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Harm prevention charities</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>items</span><span> </span><span>4.1.4 and 4.1.7</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>53C</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Headstone Project (Tas) Inc.</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>5.2.35</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>54</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Health organisations</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>20</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>56</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Heritage properties</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>6 of the table in section</span><span> </span><span>30</span><span>‑</span><span>15</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>56A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>High Resolves</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.48</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>57</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Higher education institutions</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.1.3</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>57A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Hillview Foundation Australia Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.46</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>58</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Hospitals</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>items</span><span> </span><span>1.1.1, 1.1.2 and 1.1.3</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>62</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Industry, trade and design</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>65</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>63</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>International affairs</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>80</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>63AAA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>International Campaign to Abolish Nuclear Weapons, Australia Inc.</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.44</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>63AA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>International Jewish Relief Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>9.2.26</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>63A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>International Social Service </span><span>‑</span><span> Australian Branch</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>4.2.28</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>63B</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>International Specialised Skills Institute Incorporated</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.33</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>63C</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Jewish Education Foundation (Vic) Ltd</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.57</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>64</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Joint ownership of property</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>225</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>64AA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Judith Neilson Institute for Journalism and Ideas</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.52</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>64AB</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Justice Reform Initiative Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.38</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>64A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Kidsafe</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>items</span><span> </span><span>4.2.32 to 4.2.39 (inclusive)</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>64B</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>King’s Trust Australia Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.20</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>65</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Landcare Australia Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>6.2.3</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>65AB</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Leaders Institute of South Australia Incorporated</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.35</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>65A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Leeuwin Ocean Adventure Foundation Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.3A</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>66</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Libraries</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>items</span><span> </span><span>12.1.2 and 12.1.5; item</span><span> </span><span>4 of the table in section</span><span> </span><span>30</span><span>‑</span><span>15</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>67</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Life Education Centre</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>items</span><span> </span><span>2.2.8 and 2.2.9</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>68</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Lionel Murphy Foundation</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.13</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>68A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Lord Mayor’s Charitable Foundation</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.32</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>68AA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Lord Somers Camp and Power House</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.7</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>68AB</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Lowy Institute for International Policy</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>9.2.12</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>68B</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Make a Mark Australia Incorporated</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>9.2.14</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>69</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Marcus Oldham Farm Management College</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.14</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>70</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Marriage education organisations</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>8.1.1</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>70A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Mawson’s Huts Foundation Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>6.2.23</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>71</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Medical colleges</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>20</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>72</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Medical research</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>20</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>72AAAA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Melbourne Business School Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.58</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>72AAA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Melbourne Korean War Memorial Committee Incorporated</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>5.2.34</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>72A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Menzies Research Centre Public Fund</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>3.2.4</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>72B</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Minderoo Foundation Trust</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.21</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>72BA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Motherless Daughters Australia Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>4.2.47</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>72C</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Mt Eliza Graduate School of Business and Government Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.24</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>73</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Museums</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>items</span><span> </span><span>12.1.3 and 12.1.5; item</span><span> </span><span>4 of the table in section</span><span> </span><span>30</span><span>‑</span><span>15</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>73AAAA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>National Apology Foundation Ltd</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.22</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>73AAA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>National Arboretum Canberra Fund</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>12.2.4</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>74</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>National Foundation for Australian Women Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>4.2.3</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>75</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>National Parks associations</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>55</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>76</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>National Safety Council of Australia Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>4.2.4</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>77</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>National Trust bodies</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>55; item</span><span> </span><span>6 of the table in section</span><span> </span><span>30</span><span>‑</span><span>15</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>77A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Nature Foundation Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>6.2.9</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>78</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Nature organisations</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>55</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>79</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Necessitous circumstances </span><span>‑</span><span> funds for relief of</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>4.1.3</span></p></td></tr><tr><td style="width:42.35pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><p class="Tabletext"><span>79A</span></p></td><td style="width:185.05pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><p class="Tabletext"><span>Neighbourhood Watch Australasia Limited</span></p></td><td style="width:105.55pt; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top; background-color:#ffffff"><p class="Tabletext"><span>item</span><span> </span><span>4.2.48</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>80</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>New South Wales College of Nursing</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>1.2.5</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>81</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Ourschool Ltd</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.59</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>82</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Overseas relief funds</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>9.1.1</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>82A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Page Research Centre Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>3.2.7</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>83</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Paul Ramsay Foundation Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.24</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>84</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>People in need, fund for</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>4.1.3</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>84A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Perth Korean War Memorial Committee Incorporated</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>5.2.37</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>85</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Philanthropic trusts</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>95</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>85A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Philanthropy Australia Inc.</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.19</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>86</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Playford Memorial Trust</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>11.2.4</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>86A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Playgroup Association Northern Territory Incorporated</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>8.2.8</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>86AA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Playgroup Australia Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>8.2.12</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>86B</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Playgroup NSW (Inc)</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>8.2.4</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>86C</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Playgroup Queensland Ltd</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>8.2.6</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>86CA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Playgroup SA Inc</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>8.2.11</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>86D</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Playgroup Tasmania Inc</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>8.2.7</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>86DA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Playgroup Victoria Inc.</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>8.2.10</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>86E</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Playgroup WA (Inc)</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>8.2.5</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>87</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>Political parties and independent candidates and members</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span>Subdivision</span><span> </span><span>30</span><span>‑</span><span>DA</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>88</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Polly Farmer Foundation (Inc)</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.16</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>89</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Prevention of cruelty to animals</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>45</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>90</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Productivity</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>65</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>92</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Property, rules for valuing gifts</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>15 and Subdivision</span><span> </span><span>30</span><span>‑</span><span>C</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>92A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Public ambulance services</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>items</span><span> </span><span>1.1.7 and 1.1.8</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>93</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Public benevolent institutions</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>items</span><span> </span><span>4.1.1, 4.1.2 and 4.1.7</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>94AA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Q Foundation Trust</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.46</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>94AAA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Ramsay Centre for Western Civilisation Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.55</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>94AB</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Ranfurly Library Service Incorporated</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>12.2.3</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>94AC</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>RAS Foundation Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.27</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>94A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Receipts for gifts</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Subdivision</span><span> </span><span>30</span><span>‑</span><span>CA</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>94B</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Reconciliation Australia Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>4.2.19</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>95</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Religious instruction/education</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>25</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>95A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Research Australia Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>3.2.6</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>96</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Research institutions</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>items</span><span> </span><span>1.1.4 and 1.1.5</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>97</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Residential education institutions</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>25</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>97AAA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Rhodes Trust in Australia</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>9.2.25</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>97AA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Roberta Sykes Indigenous Education Foundation</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.40</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>97A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Royal Australian and New Zealand College of Obstetricians and Gynaecologists</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>1.2.1</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>97B</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Royal Australian and New Zealand College of Ophthalmologists</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>1.2.22</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>98</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Royal Australian and New Zealand College of Psychiatrists</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>1.2.6</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>98A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Royal Australian and New Zealand College of Radiologists</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>1.2.4</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>99</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Royal Australian College of General Practitioners</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>1.2.7</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>100</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Royal Australasian College of Physicians</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>1.2.8</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>101</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Royal Australasian College of Surgeons</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>1.2.9</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>102</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Royal College of Nursing, Australia</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>1.2.12</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>103</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Royal College of Pathologists of Australasia</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>1.2.10</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>103AA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Royal Humane Society of New South Wales Incorporated</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.33</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>103A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Royal Institution of Australia Incorporated</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.37</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>104</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Royal Societies for the Prevention of Cruelty to Animals</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>45</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>104B</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>RSL Foundation</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>5.2.11</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>105</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Rural school hostel buildings</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.1.11</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>106</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Samuel Griffith Society Inc.</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>3.2.16</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>107</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>School building funds</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.1.10</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>108</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Schools</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>25</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>109</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Scouts</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>items</span><span> </span><span>10.2.4 and 10.2.5</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>110A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Sir Earl Page Memorial Trust</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>3.2.5</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>111</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Sir Robert Menzies Memorial Trust Foundation Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>11.2.5</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>111AA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Skip Foundation Ltd</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.47</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>111AB</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Smile Like Drake Foundation Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.45</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>111AC</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span style="background-color:#ffffff">Social Traders Ltd</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.5</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>111A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span style="background-color:#ffffff">Social Ventures Australia Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.16</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>111C</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Spirit of Australia Foundation</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.36</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>112</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Sports and recreation</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>90</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>112AA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Spreading deductions over income years</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Subdivision</span><span> </span><span>30</span><span>‑</span><span>DB</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>112AB</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>St Patrick’s Cathedral Melbourne Restoration Fund</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.36</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>112AFA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>SU Australia Ministries Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.53</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>112AG</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Superannuation Consumers’ Centre Ltd</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.50</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>112A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Susan McKinnon Charitable Foundation Ltd</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.45</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>112B</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Sydney Chevra Kadisha</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>12.2.5</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>112C</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Sydney Talmudical College Association Refugees Overseas Aid Fund</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>9.2.5</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>113</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Tasmanian Conservation Trust Incorporated</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>6.2.11</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>113A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Tasmanian Leaders Inc.</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.60</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>114</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Taxation incentives for the Arts scheme</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>items</span><span> </span><span>4 and 5 of the table in section</span><span> </span><span>30</span><span>‑</span><span>15</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>114A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Teach for Australia</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.2.41</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>115</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Technical and further education institution</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2.1.7</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>116</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Tertiary education/TAFE</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>25</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>116AA</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Toy Libraries Australia Inc.</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.26</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>116AB</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Transparency International Australia</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.39</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>116A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Trust for Nature (Victoria)</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>6.2.6</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>117</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Trusts—ancillary</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>2 of the table in section</span><span> </span><span>30</span><span>‑</span><span>15</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>118</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Trusts—philanthropic</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>95</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>118A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>United Israel Appeal Refugee Relief Fund Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>9.2.6</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>118B</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>United States Studies Centre</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>3.2.13</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>118C</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>United Way Australia</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>4.2.5</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>119</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Universities – general</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>25</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>120</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Universities – research</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>40</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>120A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Valuations by Commissioner</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>212</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>121</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Valuers</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>210</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>121A</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Victorian Crime Stoppers Program</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>4.2.29</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>121B</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Victorian Pride Centre Ltd</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>4.2.44</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>121C</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Virtual War Memorial Limited</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>5.2.36</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>122</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Visy Cares</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>11.2.9</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>123</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>War Memorials</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>50</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>124</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Welfare and rights</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>section</span><span> </span><span>30</span><span>‑</span><span>45</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>125</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Winston Churchill Memorial Trust</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>11.2.7</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>126</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>WorldSkills Australia</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>7.2.3</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>127</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>World Wide Fund for Nature Australia</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>6.2.22</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>128</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Young Endeavour Youth Scheme Public Fund</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>13.2.3</span></p></td></tr><tr><td style="width:42.35pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>129</span></p></td><td style="width:185.05pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Youthsafe</span></p></td><td style="width:105.55pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>item</span><span> </span><span>4.2.50</span></p></td></tr></tbody></table>
```
#### 30‑320 Effect of this Subdivision
This Subdivision is a \*Guide.
> Note: In interpreting an operative provision, a Guide may be considered only for limited purposes: see section 950‑150.
### Division 31—Conservation covenants
#### Guide to Division 31
#### 31‑1 What this Division is about
You can deduct an amount if you enter into a conservation covenant over land that you own and you satisfy certain conditions.
The amount you can deduct is the difference between the market value of the land just before and after you enter into the covenant.
Table of sections
Operative provisions
31‑5 Deduction for entering into conservation covenant
31‑10 Requirements for fund, authority or institution
31‑15 Valuations by the Commissioner
#### Operative provisions
#### 31‑5 Deduction for entering into conservation covenant
(1) You can deduct an amount if:
(a) you enter into a \*conservation covenant over land you own; and
(b) the conditions set out in subsection (2) are met.
(2) These conditions must be satisfied:
(a) the covenant must be perpetual;
(b) you must not receive any money, property or other material benefit for entering into the covenant;
(c) the \*market value of the land must decrease as a result of your entering into the covenant;
(d) one or both of these must apply:
(i) the change in the market value of the land as a result of entering into the covenant must be more than $5,000;
(ii) you must have entered into a contract to acquire the land not more than 12 months before you entered into the covenant;
(e) the covenant must have been entered into with:
(i) a fund, authority or institution that meets the requirements of section 31‑10; or
(ii) the Commonwealth, a State, a Territory or a \*local governing body; or
(iii) an authority of the Commonwealth, a State or a Territory.
> Note: You must seek a valuation of the change in market value from the Commissioner: see section 31‑15.
(3) The amount you can deduct is the difference between the \*market value of the land just before you entered the covenant and its decreased market value just after that time, but only to the extent that the decrease is attributable to your entering into the covenant.
> Note: You can spread the deduction over a 5 year period: see Subdivision 30‑DB.
(4) For the purposes of paragraph (2)(a), a covenant is treated as being perpetual even if a Minister of a State or Territory has a power to rescind it.
(5) A conservation covenant over land is a covenant that:
(a) restricts or prohibits certain activities on the land that could degrade the environmental value of the land; and
(b) is permanent and registered on the title to the land (if registration is possible); and
(c) is approved in writing by, or is entered into under a program approved in writing by, the \*Environment Minister.
#### 31‑10 Requirements for fund, authority or institution
(1) The fund, authority or institution:
(a) must be covered by an item in any of the tables in Subdivision 30‑B and must meet any conditions set out in the relevant table item; or
(b) must be an \*ancillary fund established under a will or instrument of trust solely for:
(i) the purpose of providing money, property or benefits to a fund, authority or institution mentioned in paragraph (a) and for any purposes set out in the item of the table in Subdivision 30‑B that covers the fund, authority or institution; or
(ii) the establishment of such a fund, authority or institution.
(2) If the fund, authority or institution is not listed specifically in Subdivision 30‑B, it must also:
(a) be in Australia; and
(b) meet the requirements of section 30‑17 (about the endorsement of deductible gift recipients).
#### 31‑15 Valuations by the Commissioner
(1) You must seek a valuation of the change in the \*market value of the land from the Commissioner for the purposes of this Division.
(2) The Commissioner may charge you the amount worked out in accordance with the regulations for making the valuation.
### Division 32—Entertainment expenses
Table of Subdivisions
Guide to Division 32
32‑A No deduction for entertainment expenses
32‑B Exceptions
32‑C Definitions relevant to the exceptions
32‑D In‑house dining facilities (employer expenses table item 1.2)
32‑E Anti‑avoidance
32‑F Special rules for companies and partnerships
#### Guide to Division 32
#### 32‑1 What this Division is about
You cannot deduct costs of providing entertainment. Nor can you deduct amounts for property that you use for providing entertainment. But there are exceptions.
#### Subdivision 32‑A—No deduction for entertainment expenses
Table of sections
32‑5 No deduction for entertainment expenses
32‑10 Meaning of entertainment
32‑15 No deduction for property used for providing entertainment
#### 32‑5 No deduction for entertainment expenses
To the extent that you incur a loss or outgoing in respect of providing \*entertainment, you cannot deduct it under section 8‑1\. However, there are exceptions, which are set out in Subdivision 32‑B.
> Note 1: Under section 8‑1 you can deduct a loss or outgoing that you incur for the purpose of producing assessable income.
> Note 2: If you have used your property in providing entertainment, you may not be able to deduct an amount for the property: see section 32‑15.
> Note 3: Section 32‑75 deals with arrangements to avoid the operation of this section.
#### 32‑10 Meaning of entertainment
(1) Entertainment means:
(a) entertainment by way of food, drink or \*recreation; or
(b) accommodation or travel to do with providing entertainment by way of food, drink or \*recreation.
(2) You are taken to provide entertainment even if business discussions or transactions occur.
> Note: These are some examples of what is entertainment:
> Note: business lunches
> Note: social functions.
> Note: These are some examples of what is not entertainment:
> Note: meals on business travel overnight
> Note: theatre attendance by a critic
> Note: a restaurant meal of a food writer.
#### 32‑15 No deduction for property used for providing entertainment
To the extent that you use property in providing \*entertainment, your use of the property is taken not to be for the \*purpose of producing assessable income if section 32‑5 would stop you deducting a loss or outgoing if you incurred it in the income year in providing the entertainment.
> Note: Under some provisions of this Act, in order to deduct an amount for your property, you must have used the property for the purpose of producing assessable income.
#### Subdivision 32‑B—Exceptions
Table of sections
32‑20 The main exception—fringe benefits
32‑25 The tables set out the other exceptions
32‑30 Employer expenses
32‑35 Seminar expenses
32‑40 Entertainment industry expenses
32‑45 Promotion and advertising expenses
32‑50 Other expenses
#### 32‑20 The main exception—fringe benefits
Section 32‑5 does not stop you deducting a loss or outgoing to the extent that you incur it in respect of providing \*entertainment by way of \*providing a \*fringe benefit.
But this exception does not apply to the extent that the taxable value of the \*fringe benefit is reduced under section 63A of the Fringe Benefits Tax Assessment Act 1986.
> Note 1: You may be able to deduct losses or outgoings that are fringe benefits under section 51AEA, 51AEB or 51AEC of the Income Tax Assessment Act 1936. If you do, then you cannot deduct them under section 8‑1 (about general deductions) and so this section is not relevant.
> Note 2: There are other exceptions for a loss or outgoing you incur in providing a benefit that would be a fringe benefit if it were not an exempt benefit: see items 1.6 and 1.7 of the table in section 32‑30.
#### 32‑25 The tables set out the other exceptions
Section 32‑5 does not stop you deducting a loss or outgoing to the extent that you incur it in respect of providing \*entertainment as described in column 2 of an item of a table in this Subdivision.
However, if column 3 of that item applies, the exception in column 2 of that item does not.
#### 32‑30 Employer expenses
```html
<table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td colspan="3" style="width:353.15pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading" style="page-break-inside:avoid"><span>Employer expenses</span></p></td></tr><tr><td style="width:23.5pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; 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:148.8pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Section</span><span style="font-weight:bold"> </span><span style="font-weight:bold">32</span><span style="font-weight:bold">‑</span><span style="font-weight:bold">5 does not stop you deducting a loss or outgoing for ...</span></p></td><td style="width:159.25pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">But the exception does not apply if ...</span></p></td></tr></thead><tbody><tr><td style="width:23.5pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span>1.1</span></p></td><td style="width:148.8pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span>providing food or drink to your employees in an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>in</span><span>‑</span><span>house dining facility.</span></p></td><td style="width:159.25pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span>the food or drink is provided at a party, reception or other social function.</span></p></td></tr><tr><td style="width:23.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.2</span></p></td><td style="width:148.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>providing food or drink to individuals (other than your employees) in an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>in</span><span>‑</span><span>house dining facility.</span></p></td><td style="width:159.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tablea" style="line-height:12pt"><span>(a) you choose (under section</span><span> </span><span>32</span><span>‑</span><span>70) </span><span style="font-style:italic">not</span><span> to include in your assessable income $30 for each meal you provide in the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>in</span><span>‑</span><span>house dining facility in the income year to an individual (other than your employee); </span><span style="font-style:italic">or</span></p><p class="Tablea" style="line-height:12pt"><span>(b) the food or drink is provided at a party, reception or other social function.</span></p></td></tr><tr><td style="width:23.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.3</span></p></td><td style="width:148.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>providing food or drink in a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>dining facility to your employees who perform most of their duties in connection with:</span></p><p class="Tablea" style="line-height:12pt"><span>(a) the dining facility; or</span></p><p class="Tablea" style="line-height:12pt"><span>(b) a facility (of which the dining facility forms a part) for providing accommodation, </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>recreation or travel.</span></p></td><td style="width:159.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the food or drink is provided at a party, reception or other social function.</span></p></td></tr><tr><td style="width:23.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.4</span></p></td><td style="width:148.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>providing food or drink to your employee under an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>industrial instrument relating to overtime.</span></p></td><td style="width:159.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td></tr><tr><td style="width:23.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.5</span></p></td><td style="width:148.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>providing a facility for </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>recreation on property you occupy, if the facility is mainly operated for your employees to use.</span></p></td><td style="width:159.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the facility is for:</span></p><p class="Tablea" style="line-height:12pt"><span>(a) accommodation; or</span></p><p class="Tablea" style="line-height:12pt"><span>(b) dining or drinking (unless it is a food or drink vending machine).</span></p></td></tr><tr><td style="width:23.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.6</span></p></td><td style="width:148.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>providing food or drink which would be a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>fringe benefit apart from sections</span><span> </span><span>54, 58, 58N, 58S and 58T of the </span><span style="font-style:italic">Fringe Benefits Tax Assessment Act 1986</span><span> (disregarding section</span><span> </span><span>58P of that Act).</span></p></td><td style="width:159.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td></tr><tr><td style="width:23.5pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.7</span></p></td><td style="width:148.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>providing a meal which would be a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>fringe benefit apart from sections</span><span> </span><span>58A, 58F, 58L, 58LA and 58M of the </span><span style="font-style:italic">Fringe Benefits Tax Assessment Act 1986</span><span> (disregarding section</span><span> </span><span>58P of that Act).</span></p></td><td style="width:159.25pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td></tr><tr><td style="width:23.5pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1.8</span></p></td><td style="width:148.8pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>giving your employee an allowance that is included in his or her assessable income.</span></p></td><td style="width:159.25pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tablea" style="line-height:12pt"><span>(a) the employee is a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>relative of another employee of yours; </span><span style="font-style:italic">and</span></p><p class="Tablea" style="line-height:12pt"><span>(b) you give the allowance to the relative, as your employee, because:</span></p><p class="Tablei"><span>(i) he or she provides, or facilitates providing, </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>entertainment to do with the other employee’s employment; </span><span style="font-style:italic">and</span></p><p class="Tablei"><span>(ii) you expect the relative to do so.</span></p></td></tr></tbody></table>
```
> Note 1: In the case of a company, items 1.1, 1.2, 1.3, 1.5 and 1.8 cover directors of the company as if they were employees: see section 32‑80.
> Note 2: In the case of a company, items 1.1, 1.2, 1.3 and 1.5 cover directors, employees and property of another company that is a member of the same wholly‑owned group: see section 32‑85.
> Note 3: Item 1.8 has a special operation for partnerships: see section 32‑90.
#### 32‑35 Seminar expenses
```html
<table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td colspan="3" style="width:343.6pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Seminar expenses</span></p></td></tr><tr><td style="width:24.65pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; 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:145.15pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Section</span><span style="font-weight:bold"> </span><span style="font-weight:bold">32</span><span style="font-weight:bold">‑</span><span style="font-weight:bold">5 does not stop you deducting a loss or outgoing for ...</span></p></td><td style="width:152.2pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">But the exception does not apply if ...</span></p></td></tr></thead><tbody><tr><td style="width:24.65pt; border-top:1.5pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2.1</span></p></td><td style="width:145.15pt; border-top:1.5pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>providing food, drink, accommodation or travel to an individual (including yourself) that is reasonably incidental to the individual attending a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>seminar that </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>goes for at least 4 hours.</span></p></td><td style="width:152.2pt; border-top:1.5pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tablea" style="line-height:12pt"><span>(a) the seminar is a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>business meeting; </span><span style="font-style:italic">or</span></p><p class="Tablea" style="line-height:12pt"><span>(b) the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>seminar’s main purpose is to promote or advertise a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>business (or prospective </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>business) or its goods or services; </span><span style="font-style:italic">or</span></p><p class="Tablea" style="line-height:12pt"><span>(c) the </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>seminar’s main purpose is to provide </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>entertainment at, or in connection with, the seminar.</span></p></td></tr></tbody></table>
```
#### 32‑40 Entertainment industry expenses
```html
<table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td colspan="3" style="width:343.6pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Entertainment industry expenses</span></p></td></tr><tr><td style="width:24.65pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; 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:145.15pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Section</span><span style="font-weight:bold"> </span><span style="font-weight:bold">32</span><span style="font-weight:bold">‑</span><span style="font-weight:bold">5 does not stop you deducting a loss or outgoing for ...</span></p></td><td style="width:152.2pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">But the exception does not apply if ...</span></p></td></tr></thead><tbody><tr><td style="width:24.65pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3.1</span></p></td><td style="width:145.15pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>providing </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>entertainment for payment in the ordinary course of a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>business that you carry on.</span></p></td><td style="width:152.2pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td></tr><tr><td style="width:24.65pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3.2</span></p></td><td style="width:145.15pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>providing </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>entertainment in performing your duties to your employer who carries on a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>business that includes providing that entertainment for payment.</span></p></td><td style="width:152.2pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td></tr></tbody></table>
```
#### 32‑45 Promotion and advertising expenses
```html
<table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td colspan="3" style="width:343.6pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Promotion and advertising expenses</span></p></td></tr><tr><td style="width:24.65pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; 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:159.3pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Section</span><span style="font-weight:bold"> </span><span style="font-weight:bold">32</span><span style="font-weight:bold">‑</span><span style="font-weight:bold">5 does not stop you deducting a loss or outgoing for ...</span></p></td><td style="width:138.05pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">But the exception does not apply if ...</span></p></td></tr></thead><tbody><tr><td style="width:24.65pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4.1</span></p></td><td style="width:159.3pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>providing </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>entertainment if:</span></p><p class="Tablea" style="line-height:12pt"><span>(a) you provide it to an individual under a contract to supply him or her with goods or services in the ordinary course of your </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>business; </span><span style="font-style:italic">and</span></p><p class="Tablea" style="line-height:12pt"><span>(b) you incur the loss or outgoing to promote or advertise to the public your business or its goods or services.</span></p></td><td style="width:138.05pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td></tr><tr><td style="width:24.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4.2</span></p></td><td style="width:159.3pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>providing or exhibiting your </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>business’s goods or services if you incur the loss or outgoing to promote or advertise those goods or services to the public.</span></p></td><td style="width:138.05pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td></tr><tr><td style="width:24.65pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4.3</span></p></td><td style="width:159.3pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>providing </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>entertainment to promote or advertise to the public a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>business or its goods or services.</span></p></td><td style="width:138.05pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>some people have a greater opportunity to get the benefits of the entertainment than ordinary members of the public have.</span></p></td></tr></tbody></table>
```
#### 32‑50 Other expenses
```html
<table cellspacing="0" cellpadding="0" style="border-collapse:collapse"><thead><tr><td colspan="3" style="width:343.6pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Other expenses</span></p></td></tr><tr><td style="width:24.65pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Item</span></p></td><td style="width:145.15pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Section</span><span style="font-weight:bold"> </span><span style="font-weight:bold">32</span><span style="font-weight:bold">‑</span><span style="font-weight:bold">5 does not stop you deducting a loss or outgoing for ...</span></p></td><td style="width:152.2pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">But the exception does not apply if ...</span></p></td></tr></thead><tbody><tr><td style="width:24.65pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>5.1</span></p></td><td style="width:145.15pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>buying food or drink to do with overtime that you work, if you receive an allowance under an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>industrial instrument to buy the food or drink.</span></p></td><td style="width:152.2pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td></tr><tr><td style="width:24.65pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>5.2</span></p></td><td style="width:145.15pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>providing </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>entertainment free to members of the public who are sick, disabled, poor or otherwise disadvantaged.</span></p></td><td style="width:152.2pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span></span></p></td></tr></tbody></table>
```
#### Subdivision 32‑C—Definitions relevant to the exceptions
Table of sections
32‑55 In‑house dining facility (employer expenses table items 1.1 and 1.2)
32‑60 Dining facility (employer expenses table item 1.3)
32‑65 Seminars (seminar expenses table item 2.1)
#### 32‑55 In‑house dining facility (employer expenses table items 1.1 and 1.2)
An in‑house dining facility is a canteen, dining room or similar facility that:
(a) is on property you occupy; and
(b) is operated mainly for providing food and drink to your employees; and
(c) is not open to the public.
> Note 1: In the case of a company, this definition also covers directors of the company as if they were employees: see section 32‑80.
> Note 2: In the case of a company, this definition also covers directors, employees and property of another company that is a member of the same wholly‑owned group: see section 32‑85.
#### 32‑60 Dining facility (employer expenses table item 1.3)
A dining facility is:
(a) a canteen, dining room or similar facility; or
(b) a cafe, restaurant or similar facility;
that is on property you occupy.
> Note: In the case of a company, this definition also covers property of another company that is a member of the same wholly‑owned group: see section 32‑85.
#### 32‑65 Seminars (seminar expenses table item 2.1)
(1) Seminar includes a conference, convention, lecture, meeting (including a meeting for the presentation of awards), speech, “question and answer session”, training session or educational course.
(2) In working out whether a \*seminar goes for at least 4 hours the following are taken not to affect the seminar’s continuity, nor to form part of it:
(a) any part of the seminar that occurs during a meal;
(b) any break during the seminar for the purpose of a meal, rest or \*recreation.
(3) A \*seminar is a business meeting if its main purpose is for individuals who are (or will be) associated with the carrying on of a particular \*business to give or receive information, or discuss matters, relating to the business.
However, the \*seminar is not a business meeting if it:
(a) is organised by (or on behalf of) an employer solely for either or both of these purposes:
(i) training the employer and the employer’s employees (or just those employees) in matters relevant to the employer’s \*business (or prospective \*business);
(ii) enabling the employer and the employer’s employees (or just those employees) to discuss general policy issues relevant to the internal management of the employer’s \*business; and
(b) is conducted on property that is occupied by a person (other than the employer) whose \*business includes organising seminars or making property available for conducting seminars.
> Note 1: In the case of a company, subsection (3) covers directors of the company as if they were employees: see section 32‑80.
> Note 2: In the case of a company, paragraph (3)(b) also covers property of another company that is a member of the same wholly‑owned group: see section 32‑85.
> Note 3: Subsection (3) has a special operation for partnerships: see section 32‑90.
#### Subdivision 32‑D—In‑house dining facilities (employer expenses table item 1.2)
Table of sections
32‑70 $30 is assessable for each meal provided to non‑employee in an in‑house dining facility
#### 32‑70 $30 is assessable for each meal provided to non‑employee in an in‑house dining facility
(1) Your assessable income includes $30 for a meal you provide in an \*in‑house dining facility in the income year to an individual other than your employee, but only if:
(a) you incur a loss or outgoing in respect of providing the meal; and
(b) because of item 1.2 of the table in section 32‑30, section 32‑5 does not stop you deducting the loss or outgoing under section 8‑1 (which deals with general deductions); and
(c) the loss or outgoing is one that you can deduct under section 8‑1 for the income year or some other income year.
(2) However, you can choose not to include in your assessable income $30 for each meal you provide in the \*in‑house dining facility in the income year to an individual other than your employee.
> Note: If you do choose, you cannot rely on item 1.2 of the table in section 32‑30 as a basis for deducting a loss or outgoing you incur in respect of providing a meal.
(3) You must choose by the day you lodge your \*income tax return for the income year, or within a further time allowed by the Commissioner.
#### Subdivision 32‑E—Anti‑avoidance
Table of sections
32‑75 Commissioner may treat you as having incurred entertainment expense
#### 32‑75 Commissioner may treat you as having incurred entertainment expense
If:
(a) you incur a loss or outgoing under an \*arrangement; and
(b) someone provides \*entertainment under the arrangement to you or someone else; and
(c) section 32‑5 would have stopped you deducting the loss or outgoing under section 8‑1 (which deals with general deductions) if you had incurred it in respect of providing that entertainment;
this Division applies to you as if you had incurred the loss or outgoing in providing that entertainment, to the extent (if any) that the Commissioner thinks reasonable.
> Note: This means that section 32‑5 will prevent you from deducting the loss or outgoing under section 8‑1 unless an exception applies.
> Note: Example: A company pays $1,000 to sponsor a football game. Under the same arrangement, the company is given a viewing box at the game. To the extent the Commissioner thinks reasonable, he or she can treat the company as having incurred the $1,000 in providing entertainment.
#### Subdivision 32‑F—Special rules for companies and partnerships
Table of sections
32‑80 Company directors
32‑85 Directors, employees and property of wholly‑owned group company
32‑90 Partnerships
#### 32‑80 Company directors
In the case of a company, these provisions cover directors of the company as if they were the company’s employees:
item 1.1 (exception for \*in‑house dining facilities) of the table in section 32‑30;
item 1.2 (exception for \*in‑house dining facilities) of the table in section 32‑30;
item 1.3 (exception for \*dining facilities) of the table in section 32‑30;
item 1.5 (exception for recreational facilities) of the table in section 32‑30;
item 1.8 (exception for providing your employee with an allowance) of the table in section 32‑30;
section 32‑55 (which defines in‑house dining facility);
subsection 32‑65(3) (which defines business meeting).
#### 32‑85 Directors, employees and property of wholly‑owned group company
Employees and directors of group company
(1) In the case of a company, these provisions cover directors and employees of another company that is a member of the same \*wholly‑owned group as if they were the company’s own directors and employees:
item 1.1 (exception for \*in‑house dining facilities) of the table in section 32‑30;
item 1.2 (exception for \*in‑house dining facilities) of the table in section 32‑30;
item 1.3 (exception for \*dining facilities) of the table in section 32‑30;
item 1.5 (exception for recreational facilities) of the table in section 32‑30;
section 32‑55 (which defines in‑house dining facility);
subsection 32‑60(1) (which defines dining facility);
paragraph 32‑65(3)(b).
Property occupied by group company
(2) Those provisions also cover property occupied by that other company as if the company occupied that property.
#### 32‑90 Partnerships
In the case of a partnership:
item 1.8 (exception for providing employee with an allowance) of the table in section 32‑30; and
subsection 32‑65(3) (which defines business meeting);
apply to a partner in the same way as they apply to an employee of the partnership, but only for the purposes of calculating, in accordance with section 90 of the Income Tax Assessment Act 1936, the partnership’s net income or partnership loss.
### Division 34—Non‑compulsory uniforms
Table of Subdivisions
Guide to Division 34
34‑A Application of Division 34
34‑B Deduction for your non‑compulsory uniform
34‑C Registering the design of a non‑compulsory uniform
34‑D Appeals from Industry Secretary’s decision
34‑E The Register of Approved Occupational Clothing
34‑F Approved occupational clothing guidelines
34‑G The Industry Secretary
#### Guide to Division 34
#### 34‑1 What this Division is about
This Division is about deductions for the costs of non‑compulsory uniforms.
Table of sections
34‑3 What you need to read
#### 34‑3 What you need to read
Employees
(1) If you incur expenditure for your non‑compulsory uniform, you need to read Subdivision 34‑B (which is about deductions for your non‑compulsory uniform), starting at section 34‑10.
Employers
(2) If you have people working for you who want to deduct expenditure of that kind, you need to read:
Subdivision 34‑C (which is about registering the design of a non‑compulsory uniform), starting at section 34‑25; and
Subdivision 34‑D (which is about appeals from Industry Secretary’s decision), starting at section 34‑40.
#### Subdivision 34‑A—Application of Division 34
Table of sections
34‑5 This Division applies to employees and others
34‑7 This Division applies to employers and others
#### 34‑5 This Division applies to employees and others
(1) This Division applies not only to an individual who is an employee. It also applies to an individual who is not an employee, but who receives, or is entitled to receive, \*withholding payments covered by subsection (3).
(2) If an individual is not an employee, but is covered by subsection (1), this Division applies to the individual as if:
(a) he or she were an employee; and
(b) the entity, who pays (or is liable to pay) \*withholding payments covered by subsection (3) that result in the individual being in receipt of, or entitled to receive, such payments, were the individual’s employer; and
(c) any other individual who receives (or is entitled to receive) \*withholding payments covered by subsection (3):
(i) that result in that other individual being in receipt of, or entitled to receive, such payments; and
(ii) that the entity pays (or is liable to pay) to that other individual;
were an employee of the entity.
(3) This subsection covers a \*withholding payment covered by any of the provisions in Schedule 1 to the Taxation Administration Act 1953 listed in the table.
```html
<table cellspacing="0" cellpadding="0" style="margin-left:0.05pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:344.8pt; 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>Withholding payments covered</span></p></td></tr><tr><td style="width:24.7pt; 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-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Item</span></p></td><td style="width:81.45pt; 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">Provision</span></p></td><td style="width:217.25pt; 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">Subject matter</span></p></td></tr></thead><tbody><tr><td style="width:24.7pt; 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>1</span></p></td><td style="width:81.45pt; 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>Section</span><span> </span><span>12</span><span>‑</span><span>40</span></p></td><td style="width:217.25pt; 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>Payment to company director</span></p></td></tr><tr><td style="width:24.7pt; 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</span></p></td><td style="width:81.45pt; 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>Section</span><span> </span><span>12</span><span>‑</span><span>45</span></p></td><td style="width:217.25pt; 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>Payment to office holder</span></p></td></tr><tr><td style="width:24.7pt; 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>3</span></p></td><td style="width:81.45pt; 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>Section</span><span> </span><span>12</span><span>‑</span><span>50</span></p></td><td style="width:217.25pt; 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>Return to work payment</span></p></td></tr><tr><td style="width:24.7pt; 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>4</span></p></td><td style="width:81.45pt; 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>Subdivision</span><span> </span><span>12</span><span>‑</span><span>D</span></p></td><td style="width:217.25pt; 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>Benefit, training and compensation payments</span></p></td></tr></tbody></table>
```
#### 34‑7 This Division applies to employers and others
If an entity is not an employer, but pays (or is liable to pay) \*withholding payments covered by subsection 34‑5(3), this Division applies to the entity as if:
(a) it were an employer; and
(b) an individual to whom the entity pays (or is liable to pay) such withholding payments were the entity’s employee.
#### Subdivision 34‑B—Deduction for your non‑compulsory uniform
Table of sections
34‑10 What you can deduct
34‑15 What is a non‑compulsory uniform?
34‑20 What are occupation specific clothing and protective clothing?
#### 34‑10 What you can deduct
(1) If you are an employee, you can deduct expenditure you incur in respect of your \*non‑compulsory \*uniform if:
(a) you can deduct the expenditure under another provision of this Act; and
(b) the \*design of the uniform is registered under this Division when you incur the expenditure.
> Note 1: This Division also applies to individuals who are not employees: see Subdivision 34‑A.
> Note 2: Employers apply to register designs of uniforms: see Subdivision 34‑C.
(2) You cannot deduct the expenditure under this Act if the \*design is not registered at the time you incur the expenditure.
(3) However, this Division does not stop you deducting expenditure you incur in respect of your \*occupation specific clothing or \*protective clothing.
#### 34‑15 What is a non‑compulsory uniform?
What is a uniform?
(1) A uniform is one or more items of clothing (including accessories) which, when considered as a set, distinctively identify you as a person associated (directly or indirectly) with:
(a) your employer; or
(b) a group consisting of your employer and one or more of your employer’s \*associates.
When is a uniform non‑compulsory?
(2) Your uniform is non‑compulsory unless your employer consistently enforces a policy that requires you and the other employees (except temporary or relief employees) who do the same type of work as you:
(a) to wear the uniform when working for your employer; and
(b) not to substitute an item of clothing not included in the uniform for an item of clothing included in the uniform when working for your employer;
except in special circumstances.
#### 34‑20 What are occupation specific clothing and protective clothing?
(1) Occupation specific clothing is clothing that distinctively identifies you as belonging to a particular profession, trade, vocation, occupation or calling. To determine this, disregard any feature of the clothing that distinctively identifies you as a person associated (directly or indirectly) with:
(a) your employer; or
(b) a group consisting of your employer and one or more of your employer’s \*associates.
> Note: Example: Occupation specific clothing includes a nurse’s uniform, a chef’s checked pants and a religious cleric’s ceremonial robes.
(2) Protective clothing is clothing of a kind that you mainly use to protect yourself, or someone else, from risk of:
(a) death; or
(b) \*disease (including the contraction, aggravation, acceleration or recurrence of a disease); or
(c) injury (including the aggravation, acceleration or recurrence of an injury); or
(d) damage to clothing; or
(e) damage to an artificial limb or other artificial substitute, or to a medical, surgical or other similar aid or appliance.
> Note: Example: Protective clothing includes overalls, aprons, goggles, hard hats and safety boots, when worn to protect the wearer.
Meaning of disease
(3) Disease includes any mental or physical ailment, disorder, defect or morbid condition, whether of sudden onset or gradual development and whether of genetic or other origin.
#### Subdivision 34‑C—Registering the design of a non‑compulsory uniform
Table of sections
34‑25 Application to register the design
34‑30 Industry Secretary’s decision on application
34‑33 Written notice of decision
34‑35 When uniform becomes registered
#### 34‑25 Application to register the design
(1) The employer of an employee who has, or will have, a \*non‑compulsory \*uniform can apply to the \*Industry Secretary for the \*design of the uniform to be registered.
> Note: This Division also applies to entities that are not employers: see Subdivision 34‑A.
Meaning of design of a uniform
(2) The design of a \*uniform includes features such as its colouring, construction, durability, ornamentation, pattern and shape.
Form of application
(3) The application must be:
(a) in writing; and
(b) in a form approved in writing by the \*Industry Secretary; and
(c) accompanied by such information as the Industry Secretary requires.
#### 34‑30 Industry Secretary’s decision on application
Industry Secretary must decide to grant or refuse application
(1) After considering the application, the \*Industry Secretary must decide to either grant or refuse the application.
Criteria for grant of application
(2) The \*Industry Secretary must not decide to grant an application unless he or she is satisfied that the design meets the criteria set out in the \*approved occupational clothing guidelines.
> Note: The approved occupational clothing guidelines are created under section 34‑55.
When Industry Secretary taken to have refused application
(3) The \*Industry Secretary is taken to have refused an application if he or she does not make a decision by the later of the following times (the deadline):
(a) the end of 90 days (the 90‑day period) after the day the Industry Secretary receives the application;
(b) if the Industry Secretary, by written notice given to the applicant within the 90‑day period, requests the applicant to give further information about the application—the end of 90 days after the Industry Secretary receives the further information.
#### 34‑33 Written notice of decision
(1) If the \*Industry Secretary makes a decision to grant or refuse an application under subsection 34‑30(1) before the \*deadline, the Industry Secretary must give the applicant written notice of the decision.
Reasons for refusal
(2) If the notice is a notice of a decision to refuse the application, it must also set out the reasons for the refusal.
Statements to accompany notice of decision
(3) The notice of the decision is to include the statements set out in subsections (4) and (5).
(4) There must be a statement to the effect that, subject to the Administrative Review Tribunal Act 2024, an application may be made to the \*ART, by (or on behalf of) any entity whose interests are affected by the decision, for review of the decision.
(5) There must also be a statement to the effect that a request may be made under section 268 of that Act by (or on behalf of) such an entity for a statement of reasons.
Failure does not affect validity
(6) If the \*Industry Secretary fails to comply with subsection (4) or (5), that failure does not affect the validity of his or her decision.
#### 34‑35 When uniform becomes registered
If the \*Industry Secretary decides to grant the application, the \*design of the \*uniform becomes registered on:
(a) the day the decision is made; or
(b) if the applicant requests—such earlier day as the Industry Secretary specifies.
> Note: When the design becomes registered, an entry for the design is made on the Register of Approved Occupational Clothing. Subdivision 34‑E is about the Register.
#### Subdivision 34‑D—Appeals from Industry Secretary’s decision
Table of sections
34‑40 Review of decisions by the Administrative Review Tribunal
#### 34‑40 Review of decisions by the Administrative Review Tribunal
Applications may be made to the \*ART for review of a decision made by the \*Industry Secretary under subsection 34‑30(1).
#### Subdivision 34‑E—The Register of Approved Occupational Clothing
Table of sections
34‑45 Keeping of the Register
34‑50 Changes to the Register
#### 34‑45 Keeping of the Register
(1) The \*Industry Secretary must keep the Register of Approved Occupational Clothing, listing the designs that are required to be entered on the Register because of this Division.
Register to be open for inspection
(2) The \*Industry Secretary must arrange for the Register to be available for inspection at any reasonable time by any person on request.
#### 34‑50 Changes to the Register
Removal of registration
(1) The \*Industry Secretary must remove an entry for a \*design from the Register of Approved Occupational Clothing if requested to do so by the employer who applied for the design to be registered.
Correcting errors and mistakes
(2) The \*Industry Secretary may correct a clerical error or an obvious mistake in an entry for a design in the Register and, if the Industry Secretary does so, the correction takes effect on the day on which the design to which the entry relates was registered.
#### Subdivision 34‑F—Approved occupational clothing guidelines
Table of sections
34‑55 Approved occupational clothing guidelines
#### 34‑55 Approved occupational clothing guidelines
(1) The Minister must, by legislative instrument, formulate written guidelines (the approved occupational clothing guidelines) setting out criteria that \*designs of uniforms must meet if the designs are to be registered.
Matters to be taken into account in making guidelines
(2) In making \*approved occupational clothing guidelines, the matters to which the Minister is to have regard include:
(a) how distinctively a \*uniform’s \*design identifies the wearer as a person associated (directly or indirectly) with:
(i) the applicant for registering the uniform’s design; or
(ii) a group consisting of the applicant and one or more of the applicant’s \*associates; and
(b) the nature of the \*business or activities the applicant carries on.
#### Subdivision 34‑G—The Industry Secretary
Table of sections
34‑60 Industry Secretary to give Commissioner information about entries
34‑65 Delegation of powers by Industry Secretary
#### 34‑60 Industry Secretary to give Commissioner information about entries
The \*Industry Secretary must give the Commissioner information about entries of \*designs on the Register of Approved Occupational Clothing if the Commissioner requests him or her to do so.
#### 34‑65 Delegation of powers by Industry Secretary
The \*Industry Secretary may, by writing, delegate any or all of his or her functions and powers under this Division to a person in the \*Industry Department:
(a) who holds or performs the duties of a \*Senior Executive Service office; or
(b) whose classification level appears in Group 7 or 8 of Schedule 1 to the Classification Rules under the Public Service Act 1999; or
(c) who is acting in a position usually occupied by a person with a classification level of the kind mentioned in paragraph (b).
### Division 35—Deferral of losses from non‑commercial business activities
#### Guide to Division 35
#### 35‑1 What this Division is about
This Division prevents losses of individuals from non‑commercial business activities being offset against other assessable income in the year the loss is incurred. The loss is deferred.
It sets out an income requirement and a series of tests to determine whether a business activity is treated as being non‑commercial.
The deferred losses may be offset in later years against profits from the activity. They may also be offset against other income if the income requirement and one of the other tests are satisfied, or if the Commissioner exercises a discretion.
Table of sections
Operative provisions
35‑5 Object
35‑10 Deferral of deductions from non‑commercial business activities
35‑15 Modification if you have exempt income
35‑20 Modification if you become bankrupt
35‑25 Application of Division to certain partnerships
35‑30 Assessable income test
35‑35 Profits test
35‑40 Real property test
35‑45 Other assets test
35‑50 Apportionment
35‑55 Commissioner’s discretion
#### Operative provisions
#### 35‑5 Object
(1) The object of this Division is to improve the integrity of the taxation system by:
(a) preventing losses from non‑commercial activities that are carried on as \*businesses by individuals (alone or in partnership) being offset against other assessable income; and
(b) preventing pre‑business capital expenditure and post‑business capital expenditure by individuals (alone or in partnership) in relation to non‑commercial activities being deductible under section 40‑880 (business related costs);
unless certain exceptions apply.
(2) This Division is not intended to apply to activities that do not constitute carrying on a \*business (for example, the receipt of income from passive investments).
#### 35‑10 Deferral of deductions from non‑commercial business activities
(1) The rule in subsection (2) applies for an income year to each \*business activity you carried on in that year if you are an individual, either alone or in partnership (whether or not some other entity is a member of the partnership), unless:
(a) you satisfy subsection (2E) for that year, and one of the tests set out in any of the following provisions is satisfied for the business activity for that year:
(i) section 35‑30 (assessable income test);
(ii) section 35‑35 (profits test);
(iii) section 35‑40 (real property test);
(iv) section 35‑45 (other assets test); or
(b) the Commissioner has exercised the discretion set out in section 35‑55 for the business activity for that year; or
(c) the exception in subsection (4) applies for that year.
> Note: This section covers individuals carrying on a business activity as partners, but not individuals merely in receipt of income jointly. Compare the definition of partnership in subsection 995‑1(1).
Rules
(2) If the amounts attributable to the \*business activity for that income year that you could otherwise deduct under this Act for that year exceed your assessable income (if any) from the business activity for that year, or your share of it, this Act applies to you as if the excess:
(a) were not incurred in that income year; and
(b) were an amount attributable to the activity that you can deduct from assessable income from the activity for the next income year in which the activity is carried on.
> Note 1: There are modifications of this rule if you have exempt income (see section 35‑15) or you become bankrupt (see section 35‑20).
> Note 2: This rule does not apply if your excess is solely due to deductions under Division 41 (see section 35‑10 of the Income Tax (Transitional Provisions) Act 1997).
> Note: Example: Jennifer has a salaried job, and she also carries on a business activity consisting of selling lingerie.
> Note: Jennifer starts that activity on 1 July 2002, and for the 2002‑03 income year, the activity produces assessable income of $8,000 and deductions of $10,000. The activity does not pass any of the tests and the discretion is not exercised so the $2,000 excess is carried over to the next income year in which the activity is carried on.
> Note: For the 2003‑04 income year, the activity produces assessable income of $9,000 and deductions of $10,000 (excluding the $2,000 excess from 2002‑03). Again, no tests passed and no exercise of discretion.
> Note: $3,000 is carried over to the next income year (comprising the $1,000 excess for the current year, plus the previous year’s $2,000 excess) when the activity is carried on.
(2A) You cannot deduct an amount under section 40‑880 (business related costs) for expenditure in relation to a \*business activity you used to carry on if you are an individual, either alone or in partnership (whether or not some other entity is a member of the partnership) unless:
(a) you satisfied subsection (2E), and one of the tests set out in any of the following provisions was satisfied for the business activity:
(i) section 35‑30 (assessable income test);
(ii) section 35‑35 (profits test);
(iii) section 35‑40 (real property test);
(iv) section 35‑45 (other assets test); or
(b) the Commissioner has exercised the discretion set out in section 35‑55 for the business activity; or
(c) the exception in subsection (4) applied;
for the income year in which the business activity ceased to be carried on or an earlier income year.
(2B) If you are an individual, either alone or in partnership (whether or not some other entity is a member of the partnership), you cannot deduct an amount under section 40‑880 (business related costs) for expenditure in relation to a \*business activity:
(a) you propose to carry on; or
(b) another entity proposes to carry on if the other entity is not an individual, either alone or in partnership;
for an income year before the one in which the business activity starts to be carried on.
(2C) This section applies to an amount that you could have deducted, apart from paragraph (2B)(a), as if it were an amount attributable to the \*business activity that you can deduct from assessable income from the activity for the income year in which the business activity starts to be carried on.
(2D) You can deduct expenditure covered by paragraph (2B)(b) for the income year in which the \*business activity starts to be carried on.
Income requirement
(2E) You satisfy this subsection for an income year if the sum of the following is less than $250,000:
(a) your taxable income for that year, disregarding your \*assessable FHSS released amount for that year;
(b) your \*reportable fringe benefits total for that year;
(c) your \*reportable superannuation contributions for that year;
(d) your \*total net investment losses for that year.
For the purposes of paragraph (a), when working out your taxable income, disregard any excess mentioned in subsection (2) for any \*business activity for that year that you could otherwise deduct under this Act for that year.
Grouping business activities
(3) In applying this Division, you may group together \*business activities of a similar kind.
Exceptions
(4) The rule in subsection (2), (2A) or (2B) does not apply to a \*business activity for an income year if:
(a) the activity is a \*primary production business, or a \*professional arts business; and
(b) your assessable income for that year (except any \*net capital gain) from other sources that do not relate to that activity is less than $40,000.
(5) A professional arts business is a \*business you carry on as:
(a) the author of a literary, dramatic, musical or artistic work; or
Note: The expression “author” is a technical term from copyright law. In general, the “author” of a musical work is its composer and the “author” of an artistic work is the artist, sculptor or photographer who created it.
(b) a \*performing artist; or
(c) a \*production associate.
#### 35‑15 Modification if you have exempt income
(1) The rule in subsection 35‑10(2) may be modified for an income year if you \*derived \*exempt income in that year.
(2) Any amount to which paragraph 35‑10(2)(b) would otherwise apply for an income year for you is reduced by your \*net exempt income for that year (after \*utilising the net exempt income under section 36‑10 or 36‑15 (about tax losses)). This reduction is made before you apply the paragraph 35‑10(2)(b) amount against assessable income from the \*business activity.
#### 35‑20 Modification if you become bankrupt
(1) The rule in subsection 35‑10(2) or (2A) is modified as set out in subsection (3) for an income year if in that year (the current year) you become bankrupt or are released from a debt by the operation of an Act relating to bankruptcy.
(2) The rule is also modified as set out in subsection (3) if:
(a) you became bankrupt before the current year; and
(b) the bankruptcy is annulled in the current year under section 74 of the Bankruptcy Act 1966 because your creditors have accepted a proposal for a composition or scheme of arrangement; and
(c) under the composition or scheme of arrangement, you have been, will be or may be released from some or all of the debts from which you would have been released if you had instead been discharged from the bankruptcy.
(3) This Act applies to you as if any amount that:
(a) paragraph 35‑10(2)(b) had applied to for an income year before the current year for you; and
(b) you have not yet deducted;
were not an amount attributable to the \*business activity that you can deduct for the current year or a later income year.
#### 35‑25 Application of Division to certain partnerships
For the purpose of applying the tests in sections 35‑30, 35‑40 and 35‑45 where you carry on a \*business activity in an income year as a partner, ignore:
(a) any part of the assessable income from the business activity for the year that is attributable to the interest of a partner that is not an individual in the partnership net income or partnership loss for the year; and
(b) any part of the assessable income from the business activity for the year that is \*derived from the activity by another partner otherwise than as a member of the partnership; and
(c) any part of the \*reduced cost bases or other values of assets of the partnership used in carrying on the activity in that year that is attributable to the interest of a partner that is not an individual in those assets; and
(d) any part of the reduced cost bases or other values of assets owned or leased by another partner that are not partnership assets and used in carrying on the activity in that year.
#### 35‑30 Assessable income test
The rules in section 35‑10 do not apply to a \*business activity for an income year if:
(a) the amount of assessable income from the business activity for the year; or
(b) you started to carry on the business activity, or stopped carrying it on, during the year—a reasonable estimate of what would have been the amount of that assessable income if you had carried on that activity throughout the year;
is at least $20,000.
#### 35‑35 Profits test
(1) The rules in section 35‑10 do not apply to a \*business activity (except an activity carried on by one or more individuals as partners, whether or not some other entity is a member of the partnership) for an income year (the current year) if, for each of at least 3 of the past 5 income years (including the current year) the sum of the deductions attributable to that activity for that year (apart from the operation of subsections 35‑10(2) and (2C)) is less than the assessable income from the activity for that year.
(2) For a \*business activity you carried on with one or more others as partners, the rules in section 35‑10 do not apply to you for the current year if, for each of at least 3 of the past 5 income years (including the current year) the sum of your deductions (including your share of the partnership deductions) attributable to that activity for that year (apart from the operation of subsections 35‑10(2) and (2C)) is less than your assessable income (including your share of the partnership’s assessable income) from the activity for that year.
#### 35‑40 Real property test
(1) The rules in section 35‑10 do not apply to a \*business activity for an income year if the total \*reduced cost bases of real property or interests in real property used on a continuing basis in carrying on the activity in that year is at least $500,000.
(2) You may use the \*market value of the real property or interest if that value is more than its \*reduced cost base.
(3) The \*reduced cost base or \*market value is worked out:
(a) as at the end of the income year; or
(b) if you stopped carrying on the \*business activity during the year:
(i) as at the time you stopped; or
(ii) if you disposed of the asset before that time in the course of stopping carrying on the activity—as at the time you disposed of it.
(4) However, these assets are not counted for this test:
(a) a \*dwelling, and any adjacent land used in association with the dwelling, that is used mainly for private purposes;
(b) fixtures owned by you as a tenant.
#### 35‑45 Other assets test
(1) The rules in section 35‑10 do not apply to a \*business activity for an income year if the total values of assets that are counted for this test (see subsections (2) and (4)) and that are used on a continuing basis in carrying on the activity in that year is at least $100,000.
(2) The assets counted for this test, and their values for this test, are set out in this table:
```html
<table cellspacing="0" cellpadding="0" style="width:364.65pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:353.95pt; 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>Assets counted for this test and their values</span></p></td></tr><tr><td style="width:22.2pt; 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:102.7pt; 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-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Asset</span></p></td><td style="width:207.65pt; 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">Value</span></p></td></tr></thead><tbody><tr><td style="width:22.2pt; 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>1</span></p></td><td style="width:102.7pt; 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>An asset whose decline in value you can deduct under Division</span><span> </span><span>40</span></p></td><td style="width:207.65pt; 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>The asset’s </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>written down value</span></p></td></tr><tr><td style="width:22.2pt; 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</span></p></td><td style="width:102.7pt; 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 item of </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>trading stock</span></p></td><td style="width:207.65pt; 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>Its value under subsection</span><span> </span><span>70</span><span>‑</span><span>45(1)</span></p></td></tr><tr><td style="width:22.2pt; 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>3</span></p></td><td style="width:102.7pt; 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 asset that you lease from another entity</span></p></td><td style="width:207.65pt; 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>The sum of the amounts of the future lease payments for the asset to which you are irrevocably committed, less an appropriate amount to reflect any interest component for those lease payments</span></p></td></tr><tr><td style="width:22.2pt; 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>4</span></p></td><td style="width:102.7pt; 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>Trade marks, patents, copyrights and similar rights</span></p></td><td style="width:207.65pt; 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>Their </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>reduced cost base</span></p></td></tr></tbody></table>
```
(3) The value of such an asset is worked out:
(a) as at the end of the income year; or
(b) if you stopped carrying on the \*business activity during the year:
(i) as at the time you stopped; or
(ii) if you disposed of the asset before that time in the course of stopping carrying on the activity—as at the time you disposed of it.
(4) However, these assets are not counted for this test:
(a) assets that are real property or interests in real property that are taken into account for that year under section 35‑40;
(b) \*cars, motor cycles and similar vehicles.
#### 35‑50 Apportionment
If an asset that is being taken into account under section 35‑40 or 35‑45 is used during an income year partly in carrying on the relevant \*business activity and partly for other purposes, only that part of its \*reduced cost base, \*market value or other value that is attributable to its use in carrying on the business activity in that year is taken into account for that section.
#### 35‑55 Commissioner’s discretion
(1) The Commissioner may, on application, decide that the rule in subsection 35‑10(2) does not apply to a \*business activity for one or more income years (the excluded years) if the Commissioner is satisfied that it would be unreasonable to apply that rule because:
(a) the business activity was or will be affected in the excluded years by special circumstances outside the control of the operators of the business activity, including drought, flood, bushfire or some other natural disaster; or
Note: This paragraph is intended to provide for a case where a business activity would have satisfied one of the tests if it were not for the special circumstances.
(b) for an applicant who carries on the business activity who satisfies subsection 35‑10(2E) (income requirement) for the most recent income year ending before the application is made—the business activity has started to be carried on and, for the excluded years:
(i) because of its nature, it has not satisfied, or will not satisfy, one of the tests set out in section 35‑30, 35‑35, 35‑40 or 35‑45; and
(ii) there is an objective expectation, based on evidence from independent sources (where available) that, within a period that is commercially viable for the industry concerned, the activity will either meet one of those tests or will produce assessable income for an income year greater than the deductions attributable to it for that year (apart from the operation of subsections 35‑10(2) and (2C)); or
(c) for an applicant who carries on the business activity who does not satisfy subsection 35‑10(2E) (income requirement) for the most recent income year ending before the application is made—the business activity has started to be carried on and, for the excluded years:
(i) because of its nature, it has not produced, or will not produce, assessable income greater than the deductions attributable to it; and
(ii) there is an objective expectation, based on evidence from independent sources (where available) that, within a period that is commercially viable for the industry concerned, the activity will produce assessable income for an income year greater than the deductions attributable to it for that year (apart from the operation of subsections 35‑10(2) and (2C)).
> Note: Paragraphs (b) and (c) are intended to cover a business activity that has a lead time between the commencement of the activity and the production of any assessable income. For example, an activity involving the planting of hardwood trees for harvest, where many years would pass before the activity could reasonably be expected to produce income.
(2) The Commissioner may, on application, decide that the rule in subsection 35‑10(2B) does not apply to a \*business activity for an income year if the Commissioner is satisfied that it would be unreasonable to apply that rule because special circumstances of the kind referred to in paragraph (1)(a) of this section prevented the activity from starting.
> Note: This subsection is intended to provide for a case where a business activity would have begun to be carried on and satisfied one of the tests if it were not for the special circumstances.
(3) An application for a decision by the Commissioner under this section must be made in the \*approved form.
### Division 36—Tax losses of earlier income years
Table of Subdivisions
Guide to Division 36
36‑A Deductions for tax losses of earlier income years
36‑B Effect of you becoming bankrupt
36‑C Excess franking offsets
#### Guide to Division 36
#### 36‑1 What this Division is about
If you have more deductions for an income year than you have income, the difference is a tax loss.
> Note: You may be able to utilise the tax loss in that or a later income year.
#### Subdivision 36‑A—Deductions for tax losses of earlier income years
Table of sections
36‑10 How to calculate a tax loss for an income year
36‑15 How to deduct tax losses of entities other than corporate tax entities
36‑17 How to deduct tax losses of corporate tax entities
36‑20 Net exempt income
36‑25 Special rules about tax losses
#### 36‑10 How to calculate a tax loss for an income year
(1) Add up the amounts you can deduct for an income year (except \*tax losses for earlier income years).
(2) Subtract your total assessable income.
(3) If you \*derived \*exempt income, also subtract your \*net exempt income (worked out under section 36‑20).
(4) Any amount remaining is your tax loss for the income year, which is called a loss year.
> Note 1: Some deductions are limited so that they cannot contribute to a tax loss. See section 26‑55 (Limit on certain deductions).
> Note 2: The meanings of tax loss and loss year are modified by section 36‑55 for a corporate tax entity that has an amount of excess franking offsets.
(5) For subsection (3), if you have \*exempt income under section 51‑100 (about shipping), disregard 90% of so much of your \*net exempt income as directly relates to that exempt income.
#### 36‑15 How to deduct tax losses of entities other than corporate tax entities
(1) Your \*tax loss for a \*loss year is deducted in a later income year as follows if you are not a \*corporate tax entity at any time during the later income year.
> Note 1: See section 36‑17 for the deduction of a tax loss of an entity that is a corporate tax entity at any time during the later income year.
> Note 2: A tax loss can be deducted only to the extent that it has not already been utilised: see subsection 960‑20(1).
If you have no net exempt income
(2) If your total assessable income for the later income year exceeds your total deductions (other than \*tax losses), you deduct the tax loss from that excess.
If you have net exempt income
(3) If you have \*net exempt income for the later income year and your total assessable income (if any) for the later income year exceeds your total deductions (except \*tax losses), you deduct the tax loss:
(a) first, from your net exempt income; and
(b) secondly, from the part of your total assessable income that exceeds those deductions.
(4) However, if you have \*net exempt income for the later income year and those deductions exceed your total assessable income, then:
(a) subtract that excess from your net exempt income; and
(b) deduct the tax loss from any net exempt income that remains.
To work out your net exempt income: see section 36‑20.
General
(5) If you have 2 or more \*tax losses, you deduct them in the order in which you incurred them.
#### 36‑17 How to deduct tax losses of corporate tax entities
(1) A \*tax loss of an entity for a \*loss year is deducted in a later income year as follows if the entity is a \*corporate tax entity at any time during the later income year.
> Note 1: A tax loss can be deducted under this section only to the extent that it has not already been utilised: see subsection 960‑20(1).
> Note 2: A corporate tax entity may also, in the 2020‑21, 2021‑22 or 2022‑23 income year, be able to carry a loss back to the 2018‑19, 2019‑20, 2020‑21 or 2021‑2022 income year: see Division 160.
If the entity has no net exempt income
(2) If the entity’s total assessable income for the later income year exceeds the entity’s total deductions (except \*tax losses), the entity is to deduct from that excess so much of the tax loss as the entity chooses. The entity may choose a nil amount.
If the entity has net exempt income
(3) If the entity has \*net exempt income for the later income year and the entity’s total assessable income (if any) for that year exceeds the entity’s total deductions (except \*tax losses), the entity is to:
(a) first, deduct the tax loss from the net exempt income; and
(b) secondly, deduct from the part of the total assessable income that exceeds those deductions so much of the undeducted amount of the tax loss (if any) as the entity chooses.
The entity may choose a nil amount under paragraph (b).
> Note: To work out the corporate tax entity’s net exempt income: see section 36‑20.
(4) However, if the entity has \*net exempt income for the later income year and those deductions exceed the entity’s total assessable income, the entity is to:
(a) subtract that excess from the net exempt income; and
(b) deduct the \*tax loss from any net exempt income that remains.
> Note: This means there is no choice available under this subsection.
(4A) For subsection (3) or (4), if the entity has \*exempt income under section 51‑100 (about shipping) for the later income year, disregard 90% of so much of the entity’s \*net exempt income for the later income year as directly relates to that exempt income.
Limit to how much the entity can choose
(5) The choice that the entity has under subsection (2) or (3) for the later income year is subject to both of the following:
(a) the entity must choose a nil amount if, disregarding the \*tax loss and other tax losses of the entity, the entity would have an amount of \*excess franking offsets for that year;
(b) if, disregarding the tax loss and other tax losses of the entity, the entity would not have an amount of excess franking offsets for that year—the entity must not choose an amount that would result in the entity having an amount of excess franking offsets for that year.
> Note: Example: For the 2017‑18 income year, Company A (which is not a base rate entity) has:
> Note: a tax loss of $150 from a previous income year; and
> Note: assessable income of $200 (franked distribution of $70, franking credit of $30 and $100 of income from other sources); and
> Note: no deductions; and
> Note: no net exempt income.
> Note: The tax offset of $30 from the franking credit is not stated in Division 67 to be subject to the refundable tax offset rules.
> Note: Company A would not have an amount of excess franking offsets for that year if the tax loss were disregarded (see section 36‑55). This is because the tax offset of $30 is less than $60, the amount of income tax that Company A would have to pay if it did not have the tax offset and the tax loss. Paragraph (a) therefore does not apply.
> Note: If Company A chooses to deduct the full amount of the tax loss, it would have an amount of excess franking offsets of $15:
> Note: 
> Note: Company A therefore cannot make this choice because of paragraph (b).
> Note: However, if Company A chooses to deduct $100 of the tax loss, it would not have an amount of excess franking offsets:
> Note: 
> Note: Company A therefore can choose to deduct $100 of the tax loss.
(6) The entity must state its choice under subsection (2) or (3) in its \*income tax return for the later income year.
General
(7) If the entity has 2 or more \*tax losses, the entity is to deduct them in the order in which the entity incurred them.
Recalculation of amounts resulting in a choice or a change of a choice
(10) Subsection (11) or (12) applies if at least one of the following amounts is recalculated after an entity has lodged its \*income tax return for an income year:
(a) the amount of a \*tax loss that the entity can \*utilise in that year;
(b) the amount of the difference between the entity’s total assessable income for that year and the entity’s total deductions (other than \*tax losses) for that year;
(c) the amount of the entity’s \*net exempt income for that year;
whether or not the amount is recalculated in an amendment of the entity’s assessment for that year, and whether or not the amount was a nil amount before the recalculation (or has become a nil amount after the recalculation).
(11) If:
(a) before the recalculation, a choice under subsection (2) or (3) for the income year was not available to the entity; but
(b) as a result of the recalculation, the choice has (apart from subsection (6)) become available to the entity;
the entity can make that choice by written notice given to the Commissioner.
(12) If:
(a) the entity made a choice under subsection (2) or (3) for the income year; but
(b) as a result of the recalculation, the entity wishes to change that choice;
the entity can do so by written notice given to the Commissioner.
(13) Subsections (10) to (12) have effect subject to section 170 of the Income Tax Assessment Act 1936 (about amendment of assessments).
#### 36‑20 Net exempt income
(1) If you are an Australian resident, your net exempt income is the amount by which your total \*exempt income from all sources exceeds the total of:
(a) the losses and outgoings (except capital losses and outgoings) you incurred in deriving that exempt income; and
(b) any taxes payable outside Australia on that exempt income.
(2) If you are a foreign resident, your net exempt income is the amount (if any) by which the total of:
(a) your \*exempt income \*derived from sources in Australia; and
(b) your exempt income to which section 26AG (Certain film proceeds included in assessable income) of the Income Tax Assessment Act 1936 applies;
exceeds the total of:
(c) the losses and outgoings (except capital losses and outgoings) you incurred in deriving exempt income covered by paragraph (a) or (b); and
(d) any taxes payable outside Australia on income covered by paragraph (b).
#### 36‑25 Special rules about tax losses
Tax losses of individuals
| Item | For the special rules about this situation ... | See: |
| ---- | -------------------------------------------------------------------------------------------------------------------------------------------------- | ---------------- |
| 1. | You go bankrupt, or you are released from debts under a bankruptcy law: your right to deduct tax losses of an earlier income year may be affected. | Subdivision 36‑B |
Tax losses of companies
| Item | For the special rules about this situation ... | See: |
| ---- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ----------------- |
| 1. | A company has had a change of ownership or control during the income year, and has not satisfied the business continuity test: it works out its taxable income and its tax loss in a special way. | Subdivision 165‑B |
| 2. | A company wants to deduct a tax loss. It cannot do so unless:• the same people owned the company during the loss year, the income year and any intervening year; and | Subdivision 165‑A |
| | • no person controlled the company’s voting power at any time during the income year who did not also control it during the whole of the loss year and any intervening year;or the company has satisfied the business continuity test. | |
| 3. | One or more of these things happen:• income is injected into a company;• a tax benefit is obtained from available losses or deductions;• a deduction is injected into a company;• a tax benefit is obtained because of available income.The Commissioner can disallow tax losses or current year deductions. | Division 175 |
| 4. | A company can transfer a surplus amount of its tax loss to another company so that the other company can deduct the amount in the income year of the transfer. (Both companies must be members of the same wholly‑owned group.) | Subdivision 170‑A |
| | See also: Tax losses of pooled development funds (PDFs) below | |
| 5. | A life insurance company | Subdivision 320‑D |
| 6. | A company is a designated infrastructure project entity. | Subdivision 415‑B |
Tax losses of corporate tax entities
| Item | For the special rules about this situation... | See: |
| ---- | ------------------------------------------------------------------------------------------------------------------------------------ | ---------------- |
| 1. | A corporate tax entity that has an amount of excess franking offsets for an income year: it works out its tax loss in a special way. | Subdivision 36‑C |
| | See also Division 160 (loss carry back tax offset for 2020‑21, 2021‑22 or 2022‑23 for businesses with turnover under $5 billion) | |
Tax losses of entities generally
| Item | For the special rules about this situation ... | See: |
| ---- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------ |
| 3. | You have deductions in relation to deriving income under section 26AG of the Income Tax Assessment Act 1936 from the proceeds of a film: your tax loss may have a film component, which is deductible from your film income only. | Former Subdivision 375‑G |
Tax losses of pooled development funds (PDFs)
| Item | For the special rules about this situation ... | See: |
| ---- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------- |
| 1. | A company is a pooled development fund (PDF) at the end of an income year for which it has a tax loss: it can only:(a) deduct the loss while it is a PDF; or(b) carry back the loss to an income year in which it was a PDF. | Sections 195‑5 and 195‑37 |
| 2. | A company becomes a PDF during an income year: special rules affect how it works out a tax loss and how the loss is utilised. | Section 195‑15 |
Tax losses of VCLPs, ESVCLPs, AFOFs and VCMPs
| Item | For the special rules about this situation ... | See: |
| ---- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ----------------- |
| 1. | A limited partnership that has a tax loss becomes a VCLP, an ESVCLP, an AFOF or a VCMP: it cannot:(a) deduct the loss while it is a VCLP, an ESVCLP, an AFOF or a VCMP; or(b) carry back the loss to an income year in which it was not a VCLP, an ESVCLP, an AFOF or a VCMP. | Subdivision 195‑B |
Tax losses of entities that become foreign hybrids
| Item | For the special rules about this situation... | See: |
| ---- | --------------------------------------------------------------------------------------------------------------- | --------------- |
| 1. | An entity that has a tax loss becomes a foreign hybrid: it cannot deduct the loss while it is a foreign hybrid. | Section 830‑115 |
Tax losses of trusts
| Item | For the special rules about this subsection... | See: |
| ---- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ------------------------------------------------------------------------------- |
| 1. | A trust has had a change of ownership or control or there has been an abnormal trading in its units:• if this happens in the income year, it works out its net income and tax loss in a special way; or• if this happens at any time from the start of a loss year until the end of the income year, it cannot deduct a tax loss from the loss year.This will not be the case if the trust is an excepted trust. However, if it became one by making a family trust election, a special tax may be payable on certain distributions and other amounts. | Divisions 266, 267 and 268 in Schedule 2F to the Income Tax Assessment Act 1936 |
| 2. | A trust is involved in a scheme to take advantage of deductions. The trust may be prevented from making full use of them. | Division 270 in Schedule 2F to the Income Tax Assessment Act 1936 |
| 3. | A trust is a designated infrastructure project entity. | Subdivision 415‑B |
Tax losses of greenfields minerals explorers
| Item | For the special rules about this situation... | See: |
| ---- | ------------------------------------------------------------ | -------------- |
| 1. | A greenfields minerals explorer creates exploration credits. | Section 418‑95 |
#### Subdivision 36‑B—Effect of you becoming bankrupt
#### Guide to Subdivision 36‑B
#### 36‑30 What this Subdivision is about
After you become bankrupt, you cannot deduct a tax loss that you incurred beforehand. However, you may be able to deduct repayments of debts you incurred in the loss year.
Table of sections
Operative provisions
36‑35 No deduction for tax loss incurred before bankruptcy
36‑40 Deduction for amounts paid for debts incurred before bankruptcy
36‑45 Limit on deductions for amounts paid
#### Operative provisions
#### 36‑35 No deduction for tax loss incurred before bankruptcy
(1) If:
(a) you became bankrupt; or
(b) you were released from a debt by the operation of an Act relating to bankruptcy;
before the income year, you cannot deduct a \*tax loss that you incurred before the day on which you either became bankrupt or were released.
(2) If:
(a) you became bankrupt before the income year; and
(b) the bankruptcy is later annulled under section 74 of the Bankruptcy Act 1966 because your creditors have accepted your proposal for a composition or scheme of arrangement; and
(c) under the composition or scheme of arrangement, you have been, will be or may be released from some or all of the debts from which you would have been released if you had instead been discharged from the bankruptcy;
you cannot deduct a \*tax loss that you incurred before the day on which you became bankrupt.
#### 36‑40 Deduction for amounts paid for debts incurred before bankruptcy
Tax losses generally
(1) If:
(a) you pay an amount in the income year for a debt that you incurred in an earlier income year; and
(b) you have a \*tax loss covered by section 36‑35 for that earlier income year;
you can deduct the amount paid, but only to the extent that it does not exceed so much of the debt as the Commissioner is satisfied was taken into account in calculating the amount of the tax loss.
Film losses
(2) If:
(a) you pay an amount in the income year for a debt that you incurred in an earlier income year; and
(b) you incurred the debt in the course of deriving or gaining \*assessable film income or \*exempt film income; and
(c) you also incurred a \*film loss covered by section 36‑35 in that earlier income year;
you can deduct the amount paid, but only to the extent that it does not exceed so much of the debt as the Commissioner is satisfied was taken into account in calculating the amount of the film loss.
(3) A film loss is the \*film component (if any) of a \*tax loss.
(4) Your \*tax loss for an income year has a film component if your \*film deductions for the year exceed the sum of:
(a) your \*assessable film income for the year; and
(b) your \*net exempt film income for the year.
The amount of the film component is the excess or the tax loss, whichever is lesser.
(5) However, if your \*tax loss worked out under a provision listed in the table, the film component is what that tax loss would have been if:
(a) your \*film deductions for the \*loss year had been your only deductions; and
(b) your \*assessable film income for the loss year had been your only assessable income; and
(c) your \*net exempt film income for the loss year had been your only \*net exempt income.
However, the film component cannot exceed the actual tax loss.
```html
<table cellspacing="0" cellpadding="0" style="margin-left:56.7pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:286.85pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Working out film component of tax loss</span></p></td></tr><tr><td style="width:24.65pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; 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:116.8pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Provision</span></p></td><td style="width:123.8pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Type of entity</span></p></td></tr></thead><tbody><tr><td style="width:24.65pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:116.8pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>165</span><span>‑</span><span>70</span></p></td><td style="width:123.8pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Company—income year when ownership or control changed</span></p></td></tr><tr><td style="width:24.65pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:116.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>175</span><span>‑</span><span>35</span></p></td><td style="width:123.8pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Company—deductions that have been used to obtain a tax benefit disallowed</span></p></td></tr><tr><td style="width:24.65pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3</span></p></td><td style="width:116.8pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>268</span><span>‑</span><span>60 in Schedule</span><span> </span><span>2F to the </span><span style="font-style:italic">Income Tax Assessment Act 1936</span></p></td><td style="width:123.8pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Trust—income year when ownership or control changed</span></p></td></tr></tbody></table>
```
#### 36‑45 Limit on deductions for amounts paid
Tax losses generally
(1) The total of your deductions under subsection 36‑40(1) for amounts paid in the income year for debts incurred in the \*loss year cannot exceed the amount of the \*tax loss reduced by the sum of:
(a) your deductions under that subsection for amounts paid in earlier income years for debts incurred in the loss year; and
(b) any amounts of the tax loss \*utilised in earlier income years; and
(c) any amounts of the tax loss that, apart from section 36‑35, would have been deductible from your \*net exempt income for the income year or earlier income years.
Film losses
(2) The total of your deductions under subsection 36‑40(2) for amounts paid in the income year for debts incurred in the \*loss year cannot exceed the amount of the \*film loss reduced by the sum of:
(a) your deductions under that subsection for amounts paid in earlier income years for debts incurred in the loss year; and
(b) any amounts of the film loss deducted in earlier income years; and
(c) any amounts of the film loss that, apart from section 36‑35, would have been deductible from your \*net exempt film income for the income year or earlier income years.
#### Subdivision 36‑C—Excess franking offsets
#### Guide to Subdivision 36‑C
#### 36‑50 What this Subdivision is about
Amounts of tax offsets to which a corporate tax entity is entitled under Division 207 and Subdivision 210‑H may in some circumstances be converted into an amount of a tax loss for the entity.
Table of sections
Operative provision
36‑55 Converting excess franking offsets into tax loss
#### Operative provision
#### 36‑55 Converting excess franking offsets into tax loss
Excess franking offsets
(1) An entity that is a \*corporate tax entity at any time during an income year has an amount of excess franking offsets for that year if:
(a) the total amount of \*tax offsets to which the entity is entitled for that year under Division 207 and Subdivision 210‑H (except those that are subject to the refundable tax offset rules because of section 67‑25);
exceeds:
(b) the amount of income tax that the entity would have to pay on its taxable income for that year if:
(i) it did not have those tax offsets; and
(ii) it did not have any tax offsets that are subject to the tax offset carry forward rules or the refundable tax offset rules; and
(iii) it did not have any tax offset under section 205‑70;
but had all its other tax offsets.
The excess is the amount of excess franking offsets.
> Note: Division 65 sets out the tax offset carry forward rules. Division 67 sets out which tax offsets are subject to the refundable tax offset rules.
> Note: Example: For the 2017‑18 income year, Company E (which is not a base rate entity) has:
> Note: assessable income of $200 (franked distribution of $140 and franking credit of $60); and
> Note: $100 of deductions that are allowable.
> Note: The tax offset of $60 from the franking credit is not stated in Division 67 to be subject to the refundable tax offset rules.
> Note: Disregarding the tax offset of $60 from the franking credit, the amount of income tax that Company E would have to pay is $30:
> Note: 
> Note: This amount is $30 less than the tax offset of $60. Company E therefore has an amount of excess franking offsets of $30 for that year.
How to work out the amount of the tax loss
(2) For the purposes of this Act, if:
(a) an entity has an amount of \*excess franking offsets for an income year; and
(b) the result of applying the following method statement is a positive amount;
then:
(c) the entity is taken to have a \*tax loss for that year equal to that positive amount (instead of an amount of tax loss worked out under section 36‑10, 165‑70, 175‑35 or 701‑30); and
(d) that year is taken to be a \*loss year for the entity if the entity would not otherwise have a tax loss for that year.
Method statement
Step 1. Work out the amount (if any) that would have been the entity’s \*tax loss for that year under section 36‑10, 165‑70, 175‑35 or 701‑30 if the entity’s \*net exempt income for that year (if any) were disregarded.
> Note: See section 36‑20 for the calculation of net exempt income.
Step 2. Divide the amount of \*excess franking offsets by the entity’s \*corporate tax rate for imputation purposes for that year.
Step 3. Add the results of steps 1 and 2.
Step 4. Reduce the result of step 3 by the entity’s \*net exempt income for that year (if any).
The result of this step is taken to be the entity’s \*tax loss for that year. However, if the result of this step is nil or a negative amount, the company does not have any tax loss for that year.
> Note: Example: Assume that company E did not derive any exempt income for the 2017‑2018 income year and that it would not otherwise have any tax loss for that year under section 36‑10, 165‑70, 175‑35 or 701‑30.
> Note: Applying the method statement, the amount of excess franking offsets of $30 generates a tax loss of $100 for that year, which can be deducted in a later income year under section 36‑15 or 36‑17.