Div 30of the Income Tax Assessment Act 1997 applies to assessments for the 1997‑98 income year and later income years.

Division 30 of the Income Tax Assessment Act 1997 applies to assessments for the 1997‑98 income year and later income years. (1) This section applies to a declaration or other instrument (described in column 2 of an item in the table in this section) that is in force at the end of 30 June 1997 for the purposes of the provision of the Income Tax Assessment Act 1936 referred to in that column of the item. (2) On and after 1 July 1997 the declaration or other instrument also has effect as if it were an approval or declaration (described in column 3 of the same item) made for the purposes of the provision of the Income Tax Assessment Act 1997 referred to in that column of the item. Anything done on or after 1 July 1997 in relation to an approval or declaration described in column 3 of an item in the table also has effect as if it had been done in relation to the declaration or other instrument described in column 2 of that item. <table cellspacing="0" cellpadding="0" style="width:365.7pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:354.9pt; 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="TableHeading"><span>On and after 1</span><span> </span><span>July 1997</span></p></td></tr><tr><td style="width:18.6pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-size:9pt; font-weight:bold">Item</span></p></td><td style="width:183.8pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-size:9pt; font-weight:bold">This approval, declaration or other instrument:</span></p></td><td style="width:130.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:bottom"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-size:9pt; font-weight:bold">also has effect as if it were:</span></p></td></tr></thead><tbody><tr><td style="width:18.6pt; 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="Tabletext" style="page-break-after:avoid"><span>1</span></p></td><td style="width:183.8pt; 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-after:avoid"><span>An instrument certifying an institution to be a technical and further education institution for the purposes of item</span><span> </span><span>2.1.7 of table 2 in subsection</span><span> </span><span>78(4)</span></p></td><td style="width:130.9pt; 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" style="page-break-after:avoid"><span>A declaration that the institution is a technical and further education institution for the purposes of item</span><span> </span><span>2.1.7 of the table in subsection</span><span> </span><span>30</span><span>‑</span><span>25(1)</span></p></td></tr><tr><td style="width:18.6pt; 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>2</span></p></td><td style="width:183.8pt; 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>An instrument certifying that purposes of an institution covered by item</span><span> </span><span>2.1.7 of table 2 in subsection</span><span> </span><span>78(4), or of the college covered by item</span><span> </span><span>2.2.14 of that table, relate exclusively to tertiary education</span></p></td><td style="width:130.9pt; 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>A declaration (for the purposes of section</span><span> </span><span>30</span><span>‑</span><span>30) that those purposes of the institution, or of the college, relate solely to tertiary education</span></p></td></tr><tr><td style="width:18.6pt; 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>3</span></p></td><td style="width:183.8pt; 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>An instrument approving an organisation, or a branch or section of an organisation, to be a marriage guidance organisation for the purposes of item</span><span> </span><span>8.1.1 of table 8 in subsection</span><span> </span><span>78(4)</span></p></td><td style="width:130.9pt; 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>A declaration that the organisation, or branch or section of the organisation, is a marriage guidance organisation for the purposes of item</span><span> </span><span>8.1.1 of the table in subsection</span><span> </span><span>30</span><span>‑</span><span>70(1)</span></p></td></tr><tr><td style="width:18.6pt; 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>4</span></p></td><td style="width:183.8pt; 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>A declaration that a public fund is an eligible fund for the purposes of item</span><span> </span><span>9.1.1 of table 9 in subsection</span><span> </span><span>78(4)</span></p></td><td style="width:130.9pt; 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>A declaration that the public fund is a relief fund for the purposes of item</span><span> </span><span>9.1.1 of the table in subsection</span><span> </span><span>30</span><span>‑</span><span>80(1)</span></p></td></tr><tr><td style="width:18.6pt; 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>5</span></p></td><td style="width:183.8pt; 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>An instrument approving a person as a valuer under subsection</span><span> </span><span>78(18)</span></p></td><td style="width:130.9pt; 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>An approval of the person as a valuer under section</span><span> </span><span>30</span><span>‑</span><span>210</span></p></td></tr><tr><td style="width:18.6pt; 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>6</span></p></td><td style="width:183.8pt; 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>An instrument approving an organisation as an approved organisation for the purposes of subsection</span><span> </span><span>78(21)</span></p></td><td style="width:130.9pt; 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>A declaration that the organisation is an approved organisation for the purposes of section</span><span> </span><span>30</span><span>‑</span><span>85</span></p></td></tr><tr><td style="width:18.6pt; 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>7</span></p></td><td style="width:183.8pt; 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>An instrument certifying a country to be a developing country for the purposes of subsection</span><span> </span><span>78(21)</span></p></td><td style="width:130.9pt; 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>A declaration that the country is a developing country for the purposes of section</span><span> </span><span>30</span><span>‑</span><span>85</span></p></td></tr></tbody></table> ``` (1) On and after 1 July 1997, the register described in column 2 of an item in the table in this section (as the register existed at the end of 30 June 1997) also has effect as if it were the register described in column 3 of that item. Column 2 refers to provisions of the Income Tax Assessment Act 1936. Column 3 refers to provisions of the Income Tax Assessment Act 1997. (2) Anything done on or after 1 July 1997 in relation to the register described in column 3 of an item in the table also has effect as if it had been done in relation to the register described in column 2 of that item. <table cellspacing="0" cellpadding="0" style="width:363.25pt; border-collapse:collapse"><tbody><tr><td colspan="3" style="width:352.45pt; 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>On and after 1</span><span> </span><span>July 1997</span></p></td></tr><tr><td style="width:20pt; 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-size:9pt; 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-after:avoid"><span style="font-size:9pt; font-weight:bold">This register:</span></p></td><td style="width:151.55pt; 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-size:9pt; font-weight:bold">also has effect as if it were:</span></p></td></tr><tr><td style="width:20pt; 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: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>The register of cultural organisations kept under section</span><span> </span><span>78AA</span></p></td><td style="width:151.55pt; 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>The register of cultural organisations kept under Subdivision</span><span> </span><span>30</span><span>‑</span><span>F</span></p></td></tr><tr><td style="width:20pt; 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</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>The register of environmental organisations kept under section</span><span> </span><span>78AB</span></p></td><td style="width:151.55pt; 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 register of environmental organisations kept under Subdivision</span><span> </span><span>30</span><span>‑</span><span>E</span></p></td></tr></tbody></table> ``` (1) The authorities and institutions listed in this table are taken to have been endorsed by the Commissioner of Taxation for the purposes of item 12A.1.1 of the table in section 30‑102 of the Income Tax Assessment Act 1997 under paragraph 30‑120(a) of that Act. | Item | Fund, authority or institution | Established under legislation of the following State or Territory | | ---- | ---------------------------------------------------------- | ----------------------------------------------------------------- | | 1 | State Emergency Service | New South Wales | | 2 | Country Fire Authority | Victoria | | 3 | Victoria State Emergency Service | Victoria | | 4 | Queensland Fire and Rescue Service | Queensland | | 5 | State Emergency Service | Queensland | | 6 | Fire and Emergency Services Authority of Western Australia | Western Australia | | 7 | State Emergency Service South Australia | South Australia | | 8 | Tasmania Fire Service | Tasmania | | 9 | State Emergency Service | Tasmania | | 10 | ACT Rural Fire Service | Australian Capital Territory | | 11 | ACT State Emergency Service | Australian Capital Territory | (2) The fund listed in this table is taken to have been endorsed by the Commissioner of Taxation for the purposes of item 12A.1.2 of section 30‑102 of the Income Tax Assessment Act 1997 under paragraph 30‑120(b) of that Act. (3) The funds, authorities and institutions referred to in subsections (1) and (2) are taken to have been endorsed on the day on which Schedule 7 to the Tax Laws Amendment (2010 Measures No. 4) Act 2010 commences.