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KEY PROVISIONS OF THE INCOME TAX ACT 1997

Note: This Appendix includes a transcrip tion of the income tax exemption
provisions (Division 50) and the gift provisions (Division 30) of the Income Tax
Assessment Act 1997 (ITAA97). This is not a complete representation of the
provisions and should not be relied on. Th e purpose of this Appendix is to list
the types of entities included in the provisions and not the taxation
requirements and special conditions. The information was sourced at
https://www.ato.gov.au on the Australi an Taxation Office legal database.
Division 50 — Exempt entities
Subdivision 50-A — Various exempt entities
50-1 Entities whose ordinary income and statutory income is
exempt
The total ordinary income and statutory income of the entities covered by the
following tables is exempt from income tax.
50-5 Charity, education, science and religion
Item Exempt entity
1.1 *Charitable institution
1.2 Religious institution
1.3 Scientific institution
1.4 Public educational institution
1.5 *Fund established for public charitable purposes by will before 1 July
1997
1.5A *Trust covered by paragraph 50-80(1)(c)
1.5B *Fund established in Australia for public charitable purposes by will or
instrument of trust (and not co vered by item 1.5 or 1.5A)
1.6 Fund established to enable scientific re search to be conducted by or in
conjunction with a public university or public hospital
1.7 Society, association or club established for the encouragement of
science
*Any entity covered by item 1.1, 1.5, 1.5A an d 1.5B is not exempt from income tax unless the
entity is endorsed as exempt from income tax by the Australia Taxation Office.

50-10 Community service
Item Exempt entity
2.1 Society, association or club established for community service
purposes (except political or lobbying purposes)

50-15 Employees and employers
Item Exempt entity Special conditions
3.1
(a) employee association; or

(b) employer association
the association:
(a) is registered under an
Australian Law relating to the
settlement of industrial
disputes; and
(b) is located in Australia, and
incurs its expenditure and
pursues its objectives
principally in Australia
3.2 trade union located in Australia and incurring
its expenditure and pursuing its
objectives principally in Australia
Note: Despite items 3.1 and 3.2, certain ordinary and statutory income of some associations of
employees and some registered trade unions may be subject to income tax under Division
8A of
Part III of the Income Tax Assessment Act 1936 .

50-20 Finance
Item Exempt entity
4.1 a friendly society (except a friendly society dispensary)

50-25 Government
Item Exempt entity
5.1 (a) a municipal corporation; or
(b) a local governing body
5.2 a public authority constituted under an Australian Law

Note: The ordinary and statutory income of a State or Territory body is exempt: see Division
1AB of Part III of the Income Tax Assessment Act 1936.
50-30 Health
Item Exempt entity
6.1 Public hospital
6.2 Hospital carried on by a society or association (not carried on for the
profit or gain of its individual members)
6.3
the following organisations registered for the purposes of the National
Health Act 1953 :
(a) a medical benefits organisation;
(b) a health benefits organisation;
(c) a hospital benefits organisation
(not carried on for the profit or gain of its individual members)

50-35 Mining
Item Exempt entity
7.1 the Phosphate Mining Company of Christmas Island Limited
(incorporated in the Australian Capital Territory)
7.2 The British Phosphate Commissione rs Banaba Contingency Fund
(established on 1 June 1981)

50-40 Primary and secondary resources, and tourism
Item Exempt entity
8.1 A society or association established for the purpose of promoting the
development of:
(a) aviation; or
(b) tourism
(not carried on for the profit or gain of its individual members)

Item Exempt entity
8.2 A society or association established for the purpose of promoting the
development of any of the following Australian resources:
(a) agricultural resources;
(b) horticultural resources;
(c) industrial resources;
(d) manufacturing resources;
(e) pastoral resources;
(f) viticultural resources;
(g) aquacultural resources;
(h) fishing resources
(not carried on for the profit or gain of its individual members)

50-45 Sports, culture, film and recreation
Item Exempt entity
9.1 a society, association or club established for the encouragement of:
(a) animal racing; or
(b) art; or
(c) a game or sport; or
(d) literature; or
(e) music
9.2 a society, association or club established for musical purposes
9.3 the Australian Film Finance Cor poration Pty Limited (incorporated
under the Companies Act 1981 on 12 July 1988)

Division 30 — Gifts or contributions
Subdivision 30-A — Deductions for gifts or
contributions
Note: To be able to receive deductible gi fts, the entity types in the ‘general’
categories listed in the following tables must be an entity or government entity
that is endorsed as a deductible gift recipient by the Australian Taxation
Office.

30-15 Table of gifts or contributions that you can deduct
30-20 Health
(1) [General] This table sets out general categories of health recipients.
Item Fund, authority or institution
1.1.1 a public hospital
1.1.2 a hospital carried on by a society or association otherwise than for the
purposes of profit or gain to the individual members of the society or
association
1.1.3 a public fund established before 23 October 1963 and maintained for
the purpose of providing money for ho spitals covered by item 1.1.1 or
1.1.2 or for the establishment of such hospitals
1.1.4 a public authority engaged in research into the causes, prevention or
cure of disease in human beings, animals or plants
1.1.5 a public institution engaged solely in research into the causes,
prevention or cure of disease in human beings, animals or plants

(2) [Specific] This table sets out specific health recipients.
Item Fund, authority or institution
1.2.1 The Royal Australian and New Zealand College of Obstetricians and
Gynaecologists
1.2.2 the Australian College of Occupational Medicine
1.2.3 the Australian Postgraduate Federation in Medicine
1.2.4 the College of Radiologists in Australasia
1.2.5 the New South Wales College of Nursing
1.2.6 the Royal Australian and New Zealand College of Psychiatrists
1.2.7 the Royal Australian College of General Practitioners
1.2.8 the Royal Australasian College of Physicians
1.2.9 the Royal Australasian College of Surgeons
1.2.10 the Royal College of Pathologists of Australasia
1.2.11 the Australian Regional Council of the Royal College of Obstetricians
and Gynaecologists
1.2.12 the Royal College of Nursing, Australia

Item Fund, authority or institution
1.2.13 The Australian and New Zealand College of Anaesthetists
30-25 Education
(1) [General] This table sets out general categories of education recipients.
Item Fund, authority or institution
2.1.1 a public university
2.1.2 a public fund for the establishment of a public university
2.1.3 a higher education institution within the meaning of the Employment,
Education and Training Act 1988
2.1.4 a residential educational institution affiliated under statutory provisions
with a public university
2.1.5 a residential educational institution established by the Commonwealth
2.1.6 a residential educational institution that is affiliated with a higher
education institution within the meaning of the Employment, Education
and Training Act 1988
2.1.7 an institution that the Minister for Employment, Education, Training and
Youth Affairs has declared by a signe d instrument to be a technical and
further education institution within the meaning of the Employment,
Education and Training Act 1988
2.1.8 a public fund established and maintained solely for the purpose of
providing religious instruction in government schools in Australia
2.1.9 a public fund established and maintained by a Roman Catholic
archdiocesan or diocesan authority so lely for the purpose of providing
religious instruction in government schools in Australia
2.1.10 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:
(a) a government; or
(b) a public authority; or
(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
2.1.11 a public fund established and maintained solely for providing money for
the acquisition, construction or maintenance of a rural school hostel
building

(2) [Specific] This table sets out specific education recipients.
Item Fund, authority or institution
2.2.1 The Academy of the Social Sciences in Australia Incorporated
2.2.2 the Australian Academy of Science
2.2.3 the Australian Academy of the Humanities for the Advancement of
Scholarship in Language, Literature, History, Philosophy and the Fine
Arts
2.2.4 the Australian Academy of Technological Sciences and Engineering
Limited
2.2.5 the Australian Administrative Staff College
2.2.6 the Australian and New Zealand Asso ciation for the Advancement of
Science
2.2.7 the Australian Ireland Fund
2.2.8 the Life Education Centre
2.2.9 a company that conducts life education programs under the auspices of
the Life Education Centre if the company:
(a) is not carried on for the purposes of profit or gain to its individual
members; and
(b) is prohibited by its constitution from making any distribution of
money or property to its members
2.2.10 the Council for Christian Education in Schools
2.2.11 the Council for Jewish Education in Schools
2.2.12 H.R.H. The Duke of Edinburgh’s Commonwealth Study Conferences
(Australia) Incorporated
2.2.13 the Lionel Murphy Foundation
2.2.14 the Marcus Oldham Farm Management College
2.2.15 the Constitutional Centenary Foundation Incorporated
2.2.16 the Polly Farmer Foundation (Inc)
2.2.17 The Australian Council of Christians and Jews
2.2.18 The Sir William Tyree Foundation of The Australian Industry Group
2.2.19 The Foundation for Gambling Studies

30-40 Research
(1) [General] This table sets out general categories of research recipients.
Item Fund, authority or institution
3.1.1 a university, college, institute, association or organisation which is an
approved research institute for the purposes of section 73A
(Expenditure on scientific research) of the Income Tax Assessment Act
1936

(2) [Specific] This table sets out specific research recipients.
Item Fund, authority or institution
3.2.1 the Centre for Independent Studies
3.2.2 The Ian Clunies Ross Memorial Foundation
3.2.3 the Commonwealth
3.2.4 The Menzies Research Centre Public Fund

30-45 Welfare and rights
(1) [General] This table sets out general categories of welfare and rights recipients.
Item Fund, authority or institution
4.1.1 a public benevolent institution
4.1.2 a public fund established before 23 October 1963 and maintained for
the purpose of providing money for pu blic benevolent institutions or for
the establishment of public benevolent institutions
4.1.3 a public fund established and maintained for the relief of persons in
Australia who are in necessitous circumstances

(2) [Specific] This table sets out specific welfare and rights recipients.
Item Fund, authority or institution
4.2.1 Amnesty International
4.2.2 The Child Accident Prevention Foundation of Australia
4.2.3 The National Foundation for Australian Women Limited
4.2.4 The National Safety Council of Australia
4.2.5 The Pearl Watson Foundation Limited
4.2.6 The Royal Society for the Prevention of Cruelty to Animals New South
Wales
4.2.7 The Royal Society for the Prevention of Cruelty to Animals (Victoria)
4.2.8 The Royal Queensland Society for the Prevention of Cruelty
4.2.9 The Royal Society for the Prevention of Cruelty to Animals (South
Australia) Incorporated
4.2.10 The Royal Society for the Prevention of Cruelty to Animals Western
Australia (Incorporated)
4.2.11 The RSPCA (Tasmania) Incorporated
4.2.12 The Society for the Prevention of Cruelty to Animals (Northern
Territory)
4.2.13 The Royal Society for the Prevention of Cruelty to Animals (ACT)
Incorporated
4.2.14 The RSPCA Australia Incorporated
4.2.15 The Business Against Domestic Violence Reserve
4.2.16 Katherine District Business Re-establishment Fund
4.2.17 The Community Disaster Relief (Sydney Hail Storm Assistance) Fund
4.2.18 The Linton Trust

30-50 Defence
(1) [General] This table sets out general categories of defence recipients.
Item Fund, authority or institution
5.1.1 the Commonwealth or a State
5.1.2 a public institution or public fund established and maintained for the
comfort, recreation or welfare of me mbers of the armed forces of any
part of Her Majesty’s dominions, or of any allied or other foreign force

serving in association with Her Majesty’s armed forces

(2) [Specific] This table sets out specific defence recipients.
Item Fund, authority or institution
5.2.1 the Shrine of Remembrance Restoration and Development Trust
5.2.2 The Sandakan Memorials Trust Fund
5.2.3 the Cobram and District War Memorial Incorporated Fund
5.2.4 The Central Synagogue Restoration Fund
5.2.5 The Borneo Memorials Trust Fund
5.2.6 Australian National Korean War Memorial Trust Fund
5.2.7 The National Nurses’ Memorial Trust
5.2.8 Mount Macedon Memorial Cross Restoration, Development and
Maintenance Trust Fund
5.2.9 the Australian Ex-Prisoners of War Memorial Fund
5.2.10 the RSL and 6th Division Australian-Hellenic Educational Memorial
Fund

30-55 The environment
(1) [General] This table sets out general categories of environment recipients.
Item Fund, authority or institution
6.1.1 a public fund that, when the gift is made, is on the register of
environmental organisations kept under Subdivision 30-E

(2) [Specific] This table sets out specific environment recipients.
Item Fund, authority or institution
6.2.1 the Australian Conservation Foundation Incorporated
6.2.2 Greening Australia Limited
6.2.3 Landcare Australia Limited

Item Fund, authority or institution
6.2.4 the National Parks Association of New South Wales
6.2.5 the Victorian National Parks Association
6.2.6 Trust for Nature (Victoria)
6.2.7 the National Parks Association of Queensland
6.2.8 The Nature Conservation Society of South Australia Incorporated
6.2.9 the National Parks Foundation of South Australia Incorporated
6.2.10 the Western Australian National Pa rks and Reserves Association
Incorporated
6.2.11 the Tasmanian Conservation Trust Incorporated
6.2.12 the National Parks Association of the Australian Capital Territory
Incorporated
6.2.13 the National Trust of Australia (New South Wales)
6.2.14 the National Trust of Australia (Victoria)
6.2.15 The National Trust of Queensland
6.2.16 The National Trust of South Australia
6.2.17 The National Trust of Australia (WA)
6.2.18 the National Trust of Australia (Tasmania)
6.2.19 The National Trust of Australia (Northern Territory)
6.2.20 the National Trust of Australia (ACT)
6.2.21 the Australian Council of National Trusts
6.2.22 the World Wide Fund for Nature
6.2.23 AAP Mawson’s Huts Foundation Limited

30-65 Industry, trade and design
This table sets out specific industry, trade and design recipients.
Item Fund, authority or institution
7.2.1 the Industrial Design Council of Australia
7.2.2 the Productivity Promotion Council of Australia
7.2.3 the Work Skill Australia Foundation Incorporated

30-70 The family
(1) [General] This table sets out general categories of family recipients.
Item Fund, authority or institution
8.1.1 a public fund established and maintained solely for the purpose of
providing money to be used in giving or providing marriage education
under the Marriage Act 1961 , or family and child mediation or family and
child counselling under the Family Law Act 1975 to persons in Australia
through a voluntary organisation or a branch or section of a voluntary
organisation

(2) [Specific] This table sets out specific family recipients.
Item Fund, authority or institution
8.2.1 The Nursing Mothers’ Association of Australia
8.2.2 the Stolen Children’s Support Fund

30-80 International affairs
(1) [General] This table sets out general categories of international affairs recipients.
Item Fund, authority or institution
9.1.1 a public fund declared by the Treasurer to be a relief fund

(2) [Specific] This table sets out specific international affairs recipients.
Item Fund, authority or institution
9.2.1 the Australian Institute of International Affairs
9.2.2 the Australian National Travel Association
9.2.3 The Foundation for Development Cooperation Ltd
9.2.4 Australian American Education Leadership Foundation Limited
9.2.5 Sydney Talmudical College Association Refugees Overseas Aid Fund
9.2.6 United Israel Appeal Refugee Relief Fund Limited
9.2.7 the Asia Society AustralAsia Centre
9.2.8 The Global Foundation
9.2.9 the United Hellenic Earthquake Appeal

30-90 Sports and recreation
This table sets out specific spor ts and recreation recipients.
Item Fund, authority or institution
10.2.1 the Australian Sports Foundation
10.2.2 Guides Australia Incorporated
10.2.3 an institution that is known as a State or Territory branch of Guides
Australia Incorporated
10.2.4 the Scout Association of Australia
10.2.5 an institution that is known as a Stat e or Territory branch of the Scout
Association of Australia
10.2.6 the Australian Games Uniform Company Limited

30-95 Philanthropic trusts
This table sets out specific philanthropic trusts.
Item Fund, authority or institution
11.2.1 the Connellan Airways Trust
11.2.2 The Friends of the Duke of Edinburgh’s Award in Australia Incorporated
11.2.3 the Herbert Vere Evatt Memorial Foundation Incorporated
11.2.4 the Playford Memorial Trust
11.2.5 The Sir Robert Menzies Memorial Foundation Limited
11.2.6 the Queen Elizabeth II Silver Jubilee Trust for Young Australians
11.2.7 the Winston Churchill Memorial Trust

30-100 Cultural organisations
(1) [General] This table sets out general catego ries of cultural recipients.
Item Fund, authority or institution
12.1.1 A public fund that, when the gift is m ade, is on the register of cultural
organisations kept under Subdivision 30-F
12.1.2 A public library
12.1.3 A public museum
12.1.4 A public art gallery
12.1.5 An institution consisting of a public library, public museum and public
art gallery or of any 2 of them

(2) [Specific] This table sets out specific cultural recipients.
Item Fund, authority or institution
12.2.1 The Australiana Fund
12.2.2 Australian Foundation for Culture and the Humanities Ltd.
12.2.3 The Centenary of Federation Trust Fund

30-105 Other recipients
This table sets out specific other recipients.
Item Fund, authority or institution
13.2.1 St Patrick’s Cathedral Parramatta Rebuilding Fund
13.2.2 the Foundation for Rural and Regional Renewal Public Fund