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  ― 497 ―

39. Chapter 25: Appendix A: Extract from Income Tax Assessment Act

78 (1). The following shall, subject to section 77B, sub-section (11) of section 77D and section 79C, be allowable deductions:—

  • (a) Gifts (not being testamentary gifts) of the value of Two dollars and upwards of money or of property other than money which was purchased by the taxpayer within twelve months immediately preceding the making of the gift, made by the taxpayer in the year of income to any of the following funds, authorities or institutions in Australia:—
    • (i) a public hospital, or a hospital which is carried on by a society or association otherwise than for the purposes of profit or gain to the individual members of that society or association;
    • (ii) a public benevolent institution;
    • (iii) a public fund established before 23rd October, 1963 and maintained for the purpose of providing money for hospitals or institutions specified in sub-paragraph (i) or (ii), or for the establishment of such hospitals or institutions, or a public fund established and maintained for the relief of persons in Australia who are in necessitous circumstances;
    • (iv) a public authority engaged in research into the causes, prevention or cure of disease in human beings, animals or plants, where the gift is for such research, or a public institution engaged solely in such research;
    • (v) a public university or a public fund for the establishment of a public university;
    • (vi) a residential educational institution affiliated under statutory provisions with a public university, or established by the Commonwealth;
    • (vii) a public fund established and maintained for providing money for the construction or maintenance of a public memorial relating to the war that commenced on 4th August, 1914 or to the war that commenced on 3rd September, 1939, being a fund that was established on or before 21st August, 1973;
    • (viii) a public institution or public fund established and maintained for the comfort, recreation or welfare of members of the armed forces of any part of His Majesty's dominions, or of any allied or other foreign force serving in association with His Majesty's armed forces;
    • (ix) the Commonwealth or a State, when made for purposes of defence;
    • (x) a university, college, institute, association or organization which is an approved research institute for the purposes of section 73A, where the gift is for purposes of scientific research as defined in that section;
    • (xi) the United Nations Appeal for Children [before 1 July 1963];
    • (xii) the Queen Elizabeth the Second Coronation Gift Fund;
    • (xiii) the Australia Elizabethan Theatre Trust;
    • (xiv) the Australian Academy of Science;



    •   ― 498 ―
      (xv) a public fund established and maintained exclusively for providing money for the acquisition, construction or maintenance of a building used or to be used as a school or college by a government or public authority or by a society or association which is carried on otherwise than for the purposes of profit or gain to the individual members of that society or association;
    • (xvi) the Duke of Edinburgh's Study Conference Account maintained by the Department of Labour and National Service;
    • (xvii) the Australian and New Zealand Association for the Advancement of Science;
    • (xviii) the Australian Administrative Staff College;
    • (xix) the Commonwealth, when made for the purposes of research in the Australian Antarctic Territory;
    • (xx) the Royal Australasian College of Surgeons;
    • (xxi) the Royal Australasian College of Physicians;
    • (xxii) the Australian Regional Council of the Royal College of Obstetricians and Gynaecologists;
    • (xxiii) the New South Wales College of Nursing;
    • (xxiv) the College of Nursing, Australia;
    • (xxv) the Council for Christian Education in Schools;
    • (xxvi) the National Trust of Australia (New South Wales), the National Trust of Australia (Victoria), The National Trust of Queensland, The National Trust of South Australia, The National Trust of Australia (W.A.), the National Trust of Australia (Tasmania), the Northern Territory National Trust and the Australian Council of National Trusts;
    • (xxvii) a public library, public museum or public art gallery, or an institution consisting of a public library, public museum and public art gallery or of any two of them;
    • (xxviii) the Sydney Opera House Appeal Fund;
    • (xxix) the Sidney Myer Music Bowl Trust;
    • (xxx) the Industrial Design Council of Australia;
    • (xxxi) a public fund established and maintained exclusively for the purpose of providing money to be used in furnishing persons in Australia with marriage guidance through a voluntary organization or through a branch or section of such an organization, being an organization, branch or section that the Attorney-General, upon being satisfied that the organization, branch, or section is willing and able to engage in marriage guidance and that marriage guidance constitutes or will constitute the whole or the major part of its activities, has approved in writing for the purposes of this sub-paragraph;
    • (xxxii) the Australian National Committee for World Refugee Year [before 1 July 1963];
    • (xxxiii) the Council for Jewish Education in Schools;
    • (xxxiv) the Art Gallery Society of New South Wales;
    • (xxxv) the Productivity Promotion Council of Australia;



    •   ― 499 ―
      (xxxvi) the Australian Postgraduate Federation in Medicine, the College of Radiologists of Australasia, the Australian College of General Practitioners and the College of Pathologists of Australia, where the gift is for the purpose of education or research in medical knowledge or science;
    • (xxxvii) the Ian Clunies Ross Memorial Foundation;
    • (xxxviii) the Australian National Committee for the Freedom from Hunger Campaign [before 1 July 1964];
    • (xxxix) the Australian Institute of International Affairs;
    • (xl) the Australian National Travel Association;
    • (xli) the National Safety Council of Australia;
    • (xlii) the Winston Churchill Memorial Trust;
    • (xliii) a prescribed institution of advanced education, where the gift is for certified purposes of the institution or for the provision of certified facilities for the institution;
    • (xliv) the Australian Conservation Foundation Incorporated…’.

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