ta030000

Division 30—Gifts or contributions

Table of Subdivisions

Guide to Division 30

30-A Deductions for gifts or contributions

30-B Tables of recipients for deductible gifts

30-C Rules applying to particular gifts of property

30-D Testamentary gifts under the Cultural Bequests Program

30-E Register of environmental organisations

30-F Register of cultural organisations

30-G Index to this Division

Guide to Division 30

30-1 What this Division is about

This Division sets out the rules for working out deductions for certain gifts or contributions that you make.

Table of sections

30-5 How to find your way around this Division

30-10 Index

30-5 How to find your way around this Division

(1) You should start at Subdivision 30-A unless you are making a testamentary gift under the Cultural Bequests Program.

Note: Subdivision 30-D deals with the deductibility of such a gift.

(2) Subdivision 30-A contains a table of all the gifts and contributions that you can deduct. You need to look at the table to see whether the type of gift or contribution you are making is covered by it.

(3) In some cases, the table sends you off to Subdivision 30-B. It has a number of tables that list particular funds, authorities or institutions that deductible gifts can be made to.

(4) In other cases, the table sends you off to Subdivision 30-C. It contains rules that apply to particular gifts of property.

(5) Subdivision 30-E requires the establishment of a register of *environmental organisations. Subdivision 30-F requires the establishment of a register of *cultural organisations. Their only relevance to you is that you can deduct a gift that you make to a fund listed on either register.

30-10 Index

There is an index to this Division in Subdivision 30-G.

Subdivision 30-A—Deductions for gifts or contributions

Table of sections

30-15 Table of gifts or contributions that you can deduct

(1) You can deduct a gift or contribution that you make in the situations set out in the following table. It tells you:

· who the recipient of the gift or contribution can be; and

· the type of gift or contribution that you can make; and

· how much you can deduct for the gift or contribution; and

· any special conditions that apply.

(2) A testamentary gift or contribution is not deductible under this section.

Note: Subdivision 30-D deals with the deductibility of testamentary gifts under the Cultural Bequests Program.

Deductible gifts or contributions
Recipient		Type of gift or contribution	How much you can deduct	Special conditions
1	A fund, authority or institution covered by an item in any of the tables in Subdivision 30-B.	A gift of: (a) money; or (b) property (including trading stock) that you purchased during the 12 months before making the gift; or (c) an item of your trading stock if: · the gift is a disposal of the item outside the ordinary course of your business; and · no election has been made, or is made, in relation to the item under Subdivision 385-E (about electing to spread or defer profit from the forced disposal or death of live stock).	(a) if the gift is money—the amount you are giving; or (b) if the gift is property (except trading stock covered by paragraph (c))—the lesser of the market value of the property on the day you made the gift and the amount you paid for the property; or (c) if the gift is an item of your trading stock: · that you disposed of outside the ordinary course of your *business; and · for which no election has been made, or is made, in relation to the item under Subdivision 385-E; the market value of the item on the day you made the gift.	(a) the fund, authority or institution must be in Australia; and (b) the value of the gift must be $2 or more; and (c) any conditions set out in the relevant table item in Subdivision 30-B must be satisfied.
2	A public fund established and maintained under a will or instrument of trust solely for: (a) the purpose of providing money, property or benefits: · to a fund, authority or institution covered by an item in any of the tables in Subdivision 30-B; and · for any purposes set out in the item; or (b) the establishment of such a fund, authority or institution.	A gift of: (a) money; or (b) property (including trading stock) that you purchased during the 12 months before making the gift; or (c) an item of your trading stock if: · the gift is a disposal of the item outside the ordinary course of your business; and · no election has been made, or is made, in relation to the item under Subdivision 385-E (about electing to spread or defer profit from the forced disposal or death of live stock).	(a) if the gift is money—the amount you are giving; or (b) if the gift is property (except trading stock covered by paragraph (c))—the lesser of the market value of the property on the day you made the gift and the amount you paid for the property; or (c) if the gift is an item of your trading stock: · that you disposed of outside the ordinary course of your *business; and · for which no election has been made, or is made, in relation to the item under Subdivision 385-E; the market value of the item on the day you made the gift.	(a) the value of the gift must be $2 or more; and (b) the terms of the will or trust must allow the trustee to invest money that the fund receives because of the gift only in a way that an *Australian law allows trustees to invest trust money.
3	A political party that is registered under Part XI of the Commonwealth Electoral Act 1918.	A contribution of: (a) money; or (b) property that you purchased during the 12 months before making the contribution.	(a) if the contribution is money—the amount of the contribution; or (b) if the contribution is property—the lesser of the market value of the property on the day you made the contribution and the amount you paid for the property.	(a) a company cannot deduct a contribution it makes; and (b) the value of the contribution must be $2 or more; and (c) you cannot deduct more than $100 of contributions for any one income year.
4	(a) the Australiana Fund; or (b) a public library in Australia; or (c) a public museum in Australia; or (d) a public art gallery in Australia; or (e) an institution in Australia consisting of a public library, a public museum and a public art gallery or any 2 of them.	A gift of property (except an estate or interest in land or in a building or part of a building).	The general rule is that you can deduct the average of the market values specified in the written valuations you get from approved valuers. Subdivision 30-C sets out: (a) how a person becomes an approved valuer; and (b) the exceptions to the general rule; and (c) the situations when the amount you can deduct is reduced. If the property is jointly owned, see section 30-225 to work out how much of the gift you can deduct.	(a) the property must be accepted by the recipient for inclusion in a collection it is maintaining or establishing; and (b) the value of the gift must be $2 or more; and (c) you must satisfy the valuation requirements in section 30-200, unless section 30-205 (about the sale price being assessable) applies.
5	The Commonwealth (for the purposes of Artbank).	A gift of property (except an estate or interest in land or in a building or part of a building).	The general rule is that you can deduct the average of the market values specified in the written valuations you get from approved valuers. Subdivision 30-C sets out: (a) how a person becomes an approved valuer; and (b) the exceptions to the general rule; and (c) the situations when the amount you can deduct is reduced. If the property is jointly owned, see section 30-225 to work out how much of the gift you can deduct.	(a) the property must be accepted by the Commonwealth for inclusion in a collection maintained, or being established, for the purposes of Artbank; and (b) you must satisfy the valuation requirements in section 30-200, unless section 30-205 (about the sale price being assessable) applies.
6	(a) the National Trust of Australia (New South Wales); or (b) the National Trust of Australia (Victoria); or (c) The National Trust of Queensland; or (d) The National Trust of South Australia; or (e) The National Trust of Australia (W.A.); or (f) the National Trust of Australia (Tasmania); or (g) The National Trust of Australia (Northern Territory); or (h) the National Trust of Australia (A.C.T.); or (i) the Australian Council of National Trusts.	A gift of a place listed in the Register of the National Estate (kept under the Australian Heritage Commission Act 1975).	The general rule is that you can deduct the average of the market values specified in the written valuations you get from approved valuers. Subdivision 30-C sets out: (a) how a person becomes an approved valuer; and (b) the exceptions to the general rule; and (c) the situations when the amount you can deduct is reduced. If the place is jointly owned, see section 30-225 to work out how much of the gift you can deduct.	(a) the place must be accepted by the recipient for the purpose of preserving it for the benefit of the public; and (b) the value of the gift must be $2 or more; and (c) you must satisfy the valuation requirements in section 30-200, unless section 30-205 (about the sale price being assessable) applies.

Subdivision 30-B—Tables of recipients for deductible gifts

Table of sections

Health

30-20 Health

Education

30-25 Education

30-30 Gifts that must be for certain purposes

30-35 Gifts to a public fund established to benefit a rural school hostel building must satisfy certain requirements

Research

30-40 Research

Welfare and rights

30-45 Welfare and rights

Defence

30-50 Defence

Environment

30-55 The environment

30-60 Gifts to a National Parks body or conservation body must satisfy certain requirements

Industry, trade and design

30-65 Industry, trade and design

The family

30-70 The family

30-75 Marriage guidance organisations must be approved

International affairs

30-80 International affairs

30-85 Declaration must be in force at the time you make the gift

Sports and recreation

30-90 Sports and recreation

Philanthropic trusts

30-95 Philanthropic trusts

Cultural organisations

30-100 Cultural organisations

Health

30-20 Health

(1) This table sets out general categories of health recipients.

Health—General
Item	Fund, authority or institution	Special conditions
1.1.1	a public hospital	none
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	none
1.1.3	a public fund established before 23 October 1963 and maintained for the purpose of providing money for hospitals covered by item 1.1.1 or 1.1.2 or for the establishment of such hospitals	none
1.1.4	a public authority engaged in research into the causes, prevention or cure of disease in human beings, animals or plants	the gift must be made for such research
1.1.5	a public institution engaged solely in research into the causes, prevention or cure of disease in human beings, animals or plants	none

(2) This table sets out specific health recipients.

Health—Specific
Item	Fund, authority or institution	Special conditions
1.2.1	The Australian College of Obstetricians and Gynaecologists	none
1.2.2	the Australian College of Occupational Medicine	none
1.2.3	the Australian Postgraduate Federation in Medicine	the gift must be made for education or research in medical knowledge or science
1.2.4	the College of Radiologists in Australasia	the gift must be made for education or research in medical knowledge or science
1.2.5	the New South Wales College of Nursing	none
1.2.6	the Royal Australian and New Zealand College of Psychiatrists	none
1.2.7	the Royal Australian College of General Practitioners	the gift must be made for education or research in medical knowledge or science
1.2.8	the Royal Australasian College of Physicians	none
1.2.9	the Royal Australasian College of Surgeons	none
1.2.10	the Royal College of Pathologists of Australasia	the gift must be made for education or research in medical knowledge or science
1.2.11	the Australian Regional Council of the Royal College of Obstetricians and Gynaecologists	none
1.2.12	the Royal College of Nursing, Australia	none
1.2.13	the Australian and New Zealand College of Anaesthetists	none

Education

30-25 Education

(1) This table sets out general categories of education recipients.

Education—General
Item	Fund, authority or institution	Special conditions
2.1.1	a public university	none
2.1.2	a public fund for the establishment of a public university	none
2.1.3	a higher education institution within the meaning of the Employment, Education and Training Act 1988	none
2.1.4	a residential educational institution affiliated under statutory provisions with a public university	none
2.1.5	a residential educational institution established by the Commonwealth	none
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	none
2.1.7	an institution that the Minister for Employment, Education, Training and Youth Affairs has declared by a signed instrument to be a technical and further education institution within the meaning of the Employment, Education and Training Act 1988	see section 30-30
2.1.8	a public fund established and maintained solely for the purpose of providing religious instruction in government schools in Australia	none
2.1.9	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	none
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	none
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	see section 30-35

(2) This table sets out specific education recipients.

Education—Specific
Item	Fund, authority or institution	Special conditions
2.2.1	The Academy of the Social Sciences in Australia Incorporated	none
2.2.2	the Australian Academy of Science	none
2.2.3	the Australian Academy of the Humanities for the Advancement of Scholarship in Language, Literature, History, Philosophy and the Fine Arts	none
2.2.4	the Australian Academy of Technological Sciences and Engineering Limited	none
2.2.5	the Australian Administrative Staff College	none
2.2.6	the Australian and New Zealand Association for the Advancement of Science	none
2.2.7	the Australian Ireland Fund	none
2.2.8	the Life Education Centre	none
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	the gift must be for the conduct of such programs
2.2.10	the Council for Christian Education in Schools	none
2.2.11	the Council for Jewish Education in Schools	none
2.2.12	H.R.H. The Duke of Edinburgh’s Commonwealth Study Conferences (Australia) Incorporated	none
2.2.13	the Lionel Murphy Foundation	none
2.2.14	the Marcus Oldham Farm Management College	see section 30-30
2.2.15	the Constitutional Centenary Foundation Incorporated	none
2.2.16	the Polly Farmer Foundation (Inc)	none

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 Minister for Employment, Education, Training and Youth Affairs to relate solely to tertiary education; or

(d) the provision of facilities for the institution, or the College, if the 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 Gifts to a public fund established to benefit a rural school hostel building must satisfy certain requirements

(1) You can deduct a gift that you make to a public fund covered by item 2.1.11 of the table in subsection 30-25(1) only if each requirement in this section is satisfied.

(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

(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.

Research

30-40 Research

(1) This table sets out general categories of research recipients.

Research—General
Item	Fund, authority or institution	Special conditions
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	the gift must be made for purposes of scientific research in the field of natural or applied science

(2) This table sets out specific research recipients.

Research—Specific
Item	Fund, authority or institution	Special conditions
3.2.1	the Centre for Independent Studies	none
3.2.2	the Ian Clunies Ross Memorial Foundation	none
3.2.3	the Commonwealth	the gift must be made for purposes of research in the Australian Antarctic Territory

Welfare and rights

30-45 Welfare and rights

(1) This table sets out general categories of welfare and rights recipients.

Welfare and rights—General
Item	Fund, authority or institution	Special conditions
4.1.1	a public benevolent institution	none
4.1.2	a public fund established before 23 October 1963 and maintained for the purpose of providing money for public benevolent institutions or for the establishment of public benevolent institutions	none
4.1.3	a public fund established and maintained for the relief of persons in Australia who are in necessitous circumstances	none

(2) This table sets out specific welfare and rights recipients.

Welfare and rights—Specific
Item	Fund, authority or institution	Special conditions
4.2.1	Amnesty International	none
4.2.2	the Child Accident Prevention Foundation of Australia	none
4.2.3	the National Foundation for Australian Women Limited	none
4.2.4	the National Safety Council of Australia	none
4.2.5	the Pearl Watson Foundation Limited	none
4.2.6	the Royal Society for the Prevention of Cruelty to Animals New South Wales	none
4.2.7	the Royal Society for the Prevention of Cruelty to Animals (Victoria)	none
4.2.8	the Royal Queensland Society for the Prevention of Cruelty	none
4.2.9	the Royal Society for the Prevention of Cruelty to Animals (South Australia) Incorporated	none
4.2.10	the Royal Society for the Prevention of Cruelty to Animals Western Australia (Incorporated)	none
4.2.11	the R.S.P.C.A. (Tasmania) Incorporated	none
4.2.12	the Society for the Prevention of Cruelty to Animals (Northern Territory)	none
4.2.13	the Royal Society for the Prevention of Cruelty to Animals (A.C.T.) Incorporated	none
4.2.14	the R.S.P.C.A. Australia Incorporated	none

Defence

30-50 Defence

(1) This table sets out general categories of defence recipients.

Defence—General
Item	Fund, authority or institution	Special conditions
5.1.1	the Commonwealth or a State	the gift must be made for purposes of defence
5.1.2	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 Her Majesty’s dominions, or of any allied or other foreign force serving in association with Her Majesty’s armed forces	none

(2) This table sets out specific defence recipients.

Defence—Specific
Item	Fund, authority or institution	Special conditions
5.2.1	the Shrine of Remembrance Restoration and Development Trust	the gift must be made before 1 July 1999
5.2.2	The Sandakan Memorials Trust Fund	the gift must be made before 30 July 1997
5.2.3	the Cobram and District War Memorial Incorporated Fund	the gift must be made before 19 October 1997
5.2.4	The Central Synagogue Restoration Fund	the gift must be made before 23 December 1997
5.2.5	The Borneo Memorials Trust Fund	the gift must be made before 23 December 1997

Environment

30-55 The environment

(1) This table sets out general categories of environment recipients.

The environment—General
Item	Fund, authority or institution	Special conditions
6.1.1	a public fund that, when the gift is made, is on the register of *environmental organisations kept under Subdivision 30-E	none

(2) This table sets out specific environment recipients.

The environment—Specific
Item	Fund, authority or institution	Special conditions
6.2.1	the Australian Conservation Foundation Incorporated	see section 30-60
6.2.2	Greening Australia Limited	see section 30-60
6.2.3	Landcare Australia Limited	see section 30-60
6.2.4	the National Parks Association of New South Wales	see section 30-60
6.2.5	the Victorian National Parks Association	see section 30-60
6.2.6	the Victoria Conservation Trust	see section 30-60
6.2.7	the National Parks Association of Queensland	see section 30-60
6.2.8	The Nature Conservation Society of South Australia Incorporated	see section 30-60
6.2.9	the National Parks Foundation of South Australia Incorporated	see section 30-60
6.2.10	the Western Australian National Parks and Reserves Association Incorporated	see section 30-60
6.2.11	the Tasmanian Conservation Trust Incorporated	see section 30-60
6.2.12	the National Parks Association of the Australian Capital Territory Incorporated	see section 30-60
6.2.13	the National Trust of Australia (New South Wales)	none
6.2.14	the National Trust of Australia (Victoria)	none
6.2.15	The National Trust of Queensland	none
6.2.16	The National Trust of South Australia	none
6.2.17	The National Trust of Australia (W.A.)	none
6.2.18	the National Trust of Australia (Tasmania)	none
6.2.19	The National Trust of Australia (Northern Territory)	none
6.2.20	the National Trust of Australia (A.C.T.)	none
6.2.21	the Australian Council of National Trusts	none
6.2.22	the World Wide Fund for Nature	see section 30-60

30-60 Gifts to a National Parks body or conservation body must satisfy certain requirements

You can deduct a gift that you make to:

(a) an environmental institution covered by any of the items 6.2.1 to 6.2.12 of the table in subsection 30-55(2); or

(b) the World Wide Fund for Nature;

only if, at the time of making the gift:

(c) the institution or Fund has agreed to give the Secretary to the Department of the Environment, Sport and Territories, within a reasonable period after the end of the income year in which you made the gift, statistical information about gifts made to the institution or Fund during that income year; and

(d) the institution or Fund has a policy of not acting as a mere conduit for the donation of money or property to other institutions, bodies or persons.

Industry, trade and design

30-65 Industry, trade and design

This table sets out specific industry, trade and design recipients.

Industry, trade and design—Specific
Item	Fund, authority or institution	Special conditions
7.2.1	the Industrial Design Council of Australia	none
7.2.2	the Productivity Promotion Council of Australia	none
7.2.3	the Work Skill Australia Foundation Incorporated	none

The family

30-70 The family

(1) This table sets out general categories of family recipients.

The family—General
Item	Fund, authority or institution	Special conditions
8.1.1	a public fund established and maintained solely for the purpose of providing money to be used in giving marriage guidance to persons in Australia through a voluntary organisation or a branch or section of a voluntary organisation	see section 30-75

(2) This table sets out specific family recipients.

The family—Specific
Item	Fund, authority or institution	Special conditions
8.2.1	the Nursing Mothers’ Association of Australia	none

30-75 Marriage guidance organisations must be approved

(1) You can deduct a gift that you make to a public fund covered by item 8.1.1 of the table in subsection 30-70(1) only if the organisation, or branch or section of the organisation, has been declared by the Attorney-General to be a marriage guidance organisation.

(2) The Attorney-General may declare an organisation, or a branch or section of an organisation, to be a marriage guidance organisation if he or she is satisfied that:

(a) it is willing and able to engage in marriage guidance; and

(b) marriage guidance is, or will be, its only activity, or a major part of its activities.

(3) A declaration under subsection (1) must be in writing, signed by the Attorney-General.

International affairs

30-80 International affairs

(1) This table sets out general categories of international affairs recipients.

International affairs—General
Item	Fund, authority or institution	Special conditions
9.1.1	a public fund declared by the Treasurer to be a relief fund	see section 30-85

(2) This table sets out specific international affairs recipients.

International affairs—Specific
Item	Fund, authority or institution	Special conditions
9.2.1	the Australian Institute of International Affairs	none
9.2.2	the Australian National Travel Association	none
9.2.3	The Foundation for Development Cooperation Ltd	none

30-85 Declaration must be in force at the time you make the gift

(1) You can deduct a gift that you make to a public fund covered by item 9.1.1 of the table in subsection 30-80(1) only if the declaration is in force at the time you make the gift.

(2) The Treasurer may, by notice in the Gazette, declare a public fund to be a relief fund if he or she is satisfied that the fund:

(a) has been established by an organisation declared by the Minister for Foreign Affairs to be an approved organisation; and

(b) is solely for the relief of people in a country declared by the Minister for Foreign Affairs to be a developing country.

(3) The notice must specify the day on which it has effect. It cannot have effect earlier than the day on which it is published in the Gazette.

(4) The Treasurer may, by notice in the Gazette, revoke a declaration that a public fund is a relief fund. The notice must specify the day on which it has effect. It cannot have effect earlier than the day on which it is published in the Gazette.

(5) A declaration by the Minister for Foreign Affairs under this section must be in writing, signed by the Minister.

Sports and recreation

30-90 Sports and recreation

This table sets out specific sports and recreation recipients.

Sports and recreation—Specific
Item	Fund, authority or institution	Special conditions
10.2.1	the Australian Sports Foundation	none
10.2.2	the Girl Guides Association of Australia	none
10.2.3	an institution that is known as a State or Territory branch of the Girl Guides Association of Australia	none
10.2.4	the Scout Association of Australia	none
10.2.5	an institution that is known as a State or Territory branch of the Scout Association of Australia	none
10.2.6	the Australian Games Uniform Company Limited	none

Philanthropic trusts

30-95 Philanthropic trusts

This table sets out specific philanthropic trusts.

Philanthropic trusts—Specific
Item	Fund, authority or institution	Special conditions
11.2.1	the Connellan Airways Trust	none
11.2.2	The Friends of the Duke of Edinburgh’s Award in Australia Incorporated	none
11.2.3	the Herbert Vere Evatt Memorial Foundation Incorporated	none
11.2.4	the Playford Memorial Trust	none
11.2.5	The Sir Robert Menzies Memorial Foundation Limited	none
11.2.6	the Queen Elizabeth II Silver Jubilee Trust for Young Australians	none
11.2.7	the Winston Churchill Memorial Trust	none

Cultural organisations

30-100 Cultural organisations

(1) This table sets out general categories of cultural recipients.

Cultural organisations—General
Item	Fund, authority or institution	Special conditions
12.1.1	a public fund that, when the gift is made, is on the register of *cultural organisations kept under Subdivision 30-F	none
12.1.2	a public library	none
12.1.3	a public museum	none
12.1.4	a public art gallery	none
12.1.5	an institution consisting of a public library, public museum and public art gallery or of any 2 of them	none

(2) This table sets out specific cultural recipients.

Cultural organisations—Specific
Item	Fund, authority or institution	Special conditions
12.2.1	The Australiana Fund	none

Subdivision 30-C—Rules applying to particular gifts of property

Table of sections

Valuation requirements

30-200 Getting written valuations

30-205 Sale price would have been assessable

30-210 Approved valuers

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 market value of the property on the day you made the gift; or

(b) the market value of the property on the day the valuation was made.

(4) If a valuation states the 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 Sale price would have been assessable

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.

30-210 Approved valuers

(1) The Secretary to the Department of Communications and the Arts 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 market value of that kind of property; and

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 market values 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:

Amount you can deduct for a gift of property
Item	In this case:	The amount you can deduct is:
1	Section 30-205 (which is about the sale price being assessable) applies, and you bought the property	the amount you paid for the property
2	Section 30-205 (which is about the sale price being assessable) applies, and you created or produced the property	so much of the cost of creation or production as you would have been able to deduct if you had sold the property
3	Neither of cases 1 and 2 applies, and you acquired the property: (a) less than one year before making the gift (otherwise than by inheriting it); or (b) for the purpose of giving it away; or (c) subject to an *arrangement that the property would be given away	the lesser of the amount you paid for the property and: (a) if the average of the written valuations you got fairly represents the market value of the property on the day you made the gift—that average; or (b) if it does not— the market value of the property on the day you made the gift
4	None of cases 1 to 3 applies, and the average of the written valuations you got does not fairly represent the market value of the property on the day you made the gift	the market value of the property on the day you made the gift

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 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-D—Testamentary gifts under the Cultural Bequests Program

Table of sections

30-230 Testamentary gifts of property

30-235 Getting a certificate

30-240 Limit on total value of gifts for an income year

30-230 Testamentary gifts of property

(1) A testamentary gift of property (except an estate or interest in land or in a building or part of a building) that you make under the Cultural Bequests Program is deductible for the income year in which you die.

Note: The trustee of your estate can claim the deduction in the tax return lodged for you that covers the period from the start of the income year to the day you die.

(2) The recipient of the gift must be:

(a) The Australiana Fund; or

(b) a public library in Australia; or

(d) a public art gallery in Australia; or

(e) an institution in Australia consisting of a public library, a public museum and a public art gallery or any 2 of them.

(3) The property must be given to, and accepted by, the recipient for inclusion in a collection it is maintaining or establishing.

(4) The value of the gift must be $2 or more.

(5) When you die, there must be in force a certificate from the Minister for Communications and the Arts:

(a) approving the gift; and

(b) specifying the value of the gift.

(6) If:

(a) you die before the last day of an income year; and

(b) section 26-55 (which is about a limit on deductions) prevents the whole or a part of the gift from being deductible in the tax return lodged for you for that income year;

the trustee of your estate can claim the whole or part as a deduction in the trust return for that income year.

Note: The trust return covers the period from the day you die to the end of the income year.

30-235 Getting a certificate

(1) You get a certificate by making a written application for one to the Minister for Communications and the Arts.

(2) The Minister must decide your application in accordance with written guidelines made by the Minister under this section.

(3) The guidelines may require the Minister to decide an application having regard to:

(a) specified criteria; or

(b) recommendations of particular bodies.

(4) If the Minister approves your gift, he or she must give you a certificate:

(a) approving the gift; and

(b) specifying the value of the gift; and

30-240 Limit on total value of gifts for an income year

The total value of all gifts approved by the Minister for Communications and the Arts for an income year cannot exceed an amount that the Minister determines in writing. The Minister must determine this amount before approving any gifts for that income year.

Subdivision 30-E—Register of environmental organisations

Guide to Subdivision 30-E

30-250 What this Subdivision is about

This Subdivision requires the establishment of a register of environmental organisations. Section 30-15 allows you to deduct a gift that you make to a fund that is on the register.

Table of sections

Operative provisions

30-255 Establishing the register

30-260 Meaning of environmental organisation

30-265 Its principal purpose must be protecting the environment

30-270 Other requirements it must satisfy

30-275 Further requirement for a body corporate or a co-operative society

30-280 What must be on the register

30-285 Removal from the register

Operative provisions

30-255 Establishing the register

The Secretary to the Department of Environment, Sport and Territories must keep a register of *environmental organisations.

Note: Section 30-280 sets out what details must be entered on the register.

30-260 Meaning of environmental organisation

An environmental organisation is:

(a) a body corporate; or

(b) a co-operative society; or

(d) an unincorporated body established for a public purpose by the Commonwealth, a State or a Territory;

that satisfies each requirement in sections 30-265 and 30-270.

Note: A body corporate or a co-operative society must satisfy a further requirement: see section 30-275.

30-265 Its principal purpose must be protecting the environment

(1) Its principal purpose must be:

(a) the protection and enhancement of the natural environment or of a significant aspect of the natural environment; or

(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.

(2) It must maintain a public fund:

(a) to which gifts of money or property for its principal purpose can be made; and

(b) to which any money received because of such gifts is to be credited; and

(3) It must use gifts made to the fund, and any money received because of such gifts, only for its principal purpose.

(4) It must have agreed to comply with any rules that the Treasurer and the Minister for Environment, Sport and Territories make to ensure that gifts made to the fund are used only for its principal purpose.

30-270 Other requirements it must satisfy

No payment of profits to its members

(1) It must not pay any of its profits or financial surplus, or give any of its property, to its members, beneficiaries, controllers or owners (as appropriate).

No acting as a conduit

(2) It must have a policy of not acting as a mere conduit for the donation of money or property to other organisations, bodies or persons.

Surplus assets to be transferred on winding up

(3) It must have rules providing that, if the public fund is wound up, any surplus assets of the fund are to be transferred to another fund that is on the register.

Statistical information to be provided

(4) It must have agreed to give the Secretary to the Department of Environment, Sport and Territories, within a reasonable period after the end of each income year, statistical information about gifts made to the public fund during that income year.

30-275 Further requirement for a body corporate or a co-operative society

A body corporate (except a statutory authority) or a co-operative society is an environmental organisation only if:

(a) its membership consists principally of bodies corporate; or

(b) it has at least 50 members who are individuals that are:

(i) regarded as financial members; and

(ii) entitled to vote at a general meeting of it; or

(c) the Minister for Environment, Sport and Territories has determined that, because of special circumstances, it does not have to meet either of the requirements in paragraph (a) or (b).

30-280 What must be on the register

(1) The Secretary to the Department of Environment, Sport and Territories must enter on the register each *environmental organisation, and the public fund it maintains, that he or she has been directed to enter by the Treasurer and the Minister for Environment, Sport and Territories.

(2) The Treasurer and the Minister may so direct the Secretary only if the Minister has notified the Treasurer that he or she is satisfied that an organisation is an *environmental organisation. The notification must be in writing.

(3) The direction must be in writing and must specify the day on which the organisation and public fund are to be entered on the register. The day must be the day on which the direction is given or a later day.

(4) The Treasurer and the Minister for Environment, Sport and Territories must have regard to the policies and budgetary priorities of the Commonwealth Government in deciding whether to give a direction.

30-285 Removal from the register

(1) The Treasurer and the Minister for Environment, Sport and Territories may direct the Secretary to the Department of Environment, Sport and Territories to remove an *environmental organisation, and the public fund it maintains, from the register.

(2) The direction must be in writing and must specify the day on which the organisation and public fund are to be removed from the register. The day must be the day on which the direction is given or a later day.

Subdivision 30-F—Register of cultural organisations

Guide to Subdivision 30-F

30-290 What this Subdivision is about

This Subdivision requires the establishment of a register of cultural organisations. Section 30-15 allows you to deduct a gift that you make to a fund that is on the register.

Table of sections

Operative provisions

30-295 Establishing the register

30-300 Meaning of cultural organisation

30-305 What must be on the register

30-310 Removal from the register

Operative provisions

30-295 Establishing the register

The Secretary to the Department of Communications and the Arts must keep a register of *cultural organisations.

Note: Section 30-305 sets out what details must be entered on the register.

30-300 Meaning of cultural organisation

(1) A cultural organisation is:

(a) a body corporate; or

(b) a trust; or

that satisfies each requirement in this section.

(2) Its principal purpose must be the promotion of literature, music, a performing art, a visual art, a craft, design, film, video, television, radio, community arts, Aboriginal arts or movable cultural heritage.

(3) It must maintain a public fund:

(a) to which gifts of money or property for its principal purpose can be made; and

(b) to which any money received because of such gifts is to be credited; and

(4) It must use gifts made to the fund, and any money received because of such gifts, only for its principal purpose.

(5) It must not pay any of its profits or financial surplus, or give any of its property, to its members, beneficiaries, controllers or owners (as appropriate).

(6) It must have agreed to comply with any rules that the Treasurer and the Minister for Communications and the Arts make to ensure that gifts made to the fund are used only for its principal purpose.

(7) It must have agreed to give the Secretary to the Department of Communications and Arts, at intervals of 6 months, statistical information about gifts made to the public fund during the last 6 months.

30-305 What must be on the register

(1) The Secretary to the Department of Communications and the Arts must enter on the register each *cultural organisation, and the public fund it maintains, that he or she has been directed to enter by the Treasurer and the Minister for Communications and the Arts.

(2) The Treasurer and the Minister may so direct the Secretary only if the Minister has notified the Treasurer that he or she is satisfied that an organisation is a *cultural organisation. The notification must be in writing.

(4) The Treasurer and the Minister for Communications and the Arts must have regard to the policies and budgetary priorities of the Commonwealth Government in deciding whether to give a direction.

30-310 Removal from the register

(1) The Treasurer and the Minister for Communications and the Arts may direct the Secretary to the Department of Communications and the Arts to remove a *cultural organisation, and the public fund it maintains, from the register.

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.

Index
Topic		Provision
1	Academies - professional	section 30-25
2	Academy of the Social Sciences in Australia Incorporated	item 2.2.1
3	Amnesty International	item 4.2.1
4	Ancillary funds	item 2 of the table in section 30-15
5	Antarctic research	item 3.2.3
6	Approved research institutes	item 3.1.1
7	Armed forces, auxiliaries	item 5.1.2
8	Artbank	item 5 of the table in section 30-15
9	Art galleries	items 12.1.4 and 12.1.5; item 4 of the table in section 30-15
10	Australian Academy of Science	item 2.2.2
11	Australian Academy of Technological Sciences and Engineering Limited	item 2.2.4
12	Australian Academy of the Humanities for the Advancement of Scholarship in Language, Literature, History, Philosophy and the Fine Arts	item 2.2.3
13	Australian Administrative Staff College	item 2.2.5
14	Australiana Fund	item 12.2.1; item 4 of the table in section 30-15
15	Australian and New Zealand Association for the Advancement of Science	item 2.2.6
16	Australian and New Zealand College of Anaesthetists	item 1.2.13
17	Australian Antarctic Territory, payment to Commonwealth for research	item 3.2.3
18	Australian College of Obstetricians and Gynaecologists	item 1.2.1
19	Australian College of Occupational Medicine	item 1.2.2
20	Australian Conservation Foundation Incorporated	item 6.2.1
21	Australian Games Uniform Company Limited	item 10.2.6
22	Australian Institute of International Affairs	item 9.2.1
23	Australian Ireland Fund	item 2.2.7
24	Australian National Travel Association	item 9.2.2
25	Australian Postgraduate Federation in Medicine	item 1.2.3
26	Australian Regional Council of the Royal College of Obstetricians and Gynaecologists	item 1.2.11
27	Australian Sports Foundation	item 10.2.1
28	Borneo Memorials Trust Fund	item 5.2.5
29	Central Synagogue Restoration Fund	item 5.2.4
30	Centre for Independent Studies	item 3.2.1
31	Child Accident Prevention Foundation of Australia	item 4.2.2
32	Cobram and District War Memorial Incorporated Fund	item 5.2.3
33	College buildings	item 2.1.10
34	College of Radiologists in Australasia	item 1.2.4
35	Conditional gifts	section 30-220
36	Connellan Airways Trust	item 11.2.1
37	Conservation bodies	section 30-55
38	Constitutional Centenary Foundation Incorporated	item 2.2.15
39	Council for Christian Education in Schools	item 2.2.10
40	Council for Jewish Education in Schools	item 2.2.11
41	Cultural Bequests Program, testamentary gifts	Subdivision 30-D
42	Cultural organisations	section 30-100
43	Cultural organisations, register of	Subdivision 30-F
44	Defence organisations	section 30-50
45	Diseases - institutions researching causes, prevention or cure	items 1.1.4 and 1.1.5
46	Education bodies	section 30-25
47	Environmental organisations	section 30-55
48	Environmental organisations, register of	Subdivision 30-E
49	Family organisations	section 30-70
50	Foundation for Development Cooperation Ltd	item 9.2.3
51	Friends of the Duke of Edinburgh’s Award in Australia Incorporated	item 11.2.2
52	Girl Guides	items 10.2.2 and 10.2.3
53	Greening Australia Limited	item 6.2.2
54	Health organisations	section 30-20
55	Herbert Vere Evatt Memorial Foundation Incorporated	item 11.2.3
56	Heritage properties	item 6 of the table in section 30-15
57	Higher education institutions	item 2.1.3
58	Hospitals	items 1.1.1, 1.1.2 and 1.1.3
59	H.R.H. The Duke of Edinburgh’s Commonwealth Study Conferences (Australia) Incorporated	item 2.2.12
60	Ian Clunies Ross Memorial Foundation	item 3.2.2
61	Industrial Design Council of Australia	item 7.2.1
62	Industry, trade and design	section 30-65
63	International affairs	section 30-80
64	Joint ownership of property	section 30-225
65	Landcare Australia Limited	item 6.2.3
66	Libraries	items 12.1.2 and 12.1.5; item 4 of the table in section 30-15
67	Life Education Centre	items 2.2.8 and 2.2.9
68	Lionel Murphy Foundation	item 2.2.13
69	Marcus Oldham Farm Management College	item 2.2.14
70	Marriage guidance organisations	item 8.1.1
71	Medical colleges	section 30-20
72	Medical research	section 30-20
73	Museums	items 12.1.3 and 12.1.5; item 4 of the table in section 30-15
74	National Foundation for Australian Women Limited	item 4.2.3
75	National Parks associations	section 30-55
76	National Safety Council of Australia	item 4.2.4
77	National Trust bodies	section 30-55; item 6 of the table in section 30-15
78	Nature organisations	section 30-55
79	Necessitous circumstances - funds for relief of persons in	item 4.1.3
80	New South Wales College of Nursing	item 1.2.5
81	Nursing Mothers’ Association of Australia	item 8.2.1
82	Overseas relief funds	item 9.1.1
83	Pearl Watson Foundation Limited	item 4.2.5
84	People in need, fund for	item 4.1.3
85	Philanthropic trusts	section 30-95
86	Playford Memorial Trust	item 11.2.4
87	Political contributions	item 3 of the table in section 30-15
88	Polly Farmer Foundation (Inc)	item 2.2.16
89	Prevention of cruelty to animals	section 30-45
90	Productivity	section 30-65
91	Productivity Promotion Council of Australia	item 7.2.2
92	Property, rules for valuing gifts	section 30-15 and Subdivision 30-C
93	Public benevolent institutions	items 4.1.1 and 4.1.2
94	Queen Elizabeth II Silver Jubilee Trust for Young Australians	item 11.2.6
95	Religious instruction/education	section 30-25
96	Research institutions	items 1.1.4 and 1.1.5
97	Residential education institutions	section 30-25
98	Royal Australian and New Zealand College of Psychiatrists	item 1.2.6
99	Royal Australian College of General Practitioners	item 1.2.7
100	Royal Australasian College of Physicians	item 1.2.8
101	Royal Australasian College of Surgeons	item 1.2.9
102	Royal College of Nursing, Australia	item 1.2.12
103	Royal College of Pathologists of Australasia	item 1.2.10
104	Royal Societies for the Prevention of Cruelty to Animals	section 30-45
105	Rural school hostel buildings	item 2.1.11
106	Sandakan Memorials Trust Fund	item 5.2.2
107	School building funds	item 2.1.10
108	Schools	section 30-25
109	Scouts	items 10.2.4 and 10.2.5
110	Shrine of Remembrance Restoration and Development Trust	item 5.2.1
111	Sir Robert Menzies Memorial Trust Foundation Limited	item 11.2.5
112	Sports and recreation	section 30-90
113	Tasmanian Conservation Trust Incorporated	item 6.2.11
114	Taxation incentives for the Arts scheme	items 4 and 5 of the table in section 30-15
115	Technical and further education institution	item 2.1.7
116	Tertiary education/TAFE	section 30-25
117	Trusts - philanthropic	section 30-95
118	Trusts - ancillary	item 2 of the table in section 30-15
119	Universities - general	section 30-25
120	Universities - research	section 30-40
121	Valuers	section 30-210
122	Victoria Conservation Trust	item 6.2.6
123	War Memorials	section 30-50
124	Welfare and rights	section 30-45
125	Winston Churchill Memorial Trust	item 11.2.7
126	Work Skill Australia Foundation Incorporated	item 7.2.3
127	World Wide Fund for Nature Australia	item 6.2.22

30-320 Effect of this Subdivision

This Subdivision (except this section) has effect as if it were a *Guide.

Note: In interpreting an operative provision, a Guide may be considered only for limited purposes: see section 950-150.

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