Expand animal welfare gift deductibility

Amendments being decided together

(1)—Clause 2, page 2 (table item 4), omit “Schedules 6, 7 and 8”, substitute “Schedules 6, 7, 8 and 9”.

(2)—Page 78 (after line 14), at the end of the bill, add:

Schedule 9 — Animal welfare gift deductibility expansion

Income Tax Assessment Act 1997

1 Subsection 30‑45(1) (cell at table item 4.1.6, column headed “Fund, authority or institution”)

Repeal the cell, substitute:

an institution whose principal activity (whether undertaken in or outside of Australia) is any one or more of the following:

(a) providing short‑term direct care to animals (but not only native wildlife) that:

(i) have been lost or mistreated; or

(ii) are without owners; or

(iii) are at risk of harm from natural disasters;

(b) rehabilitating orphaned, sick or injured animals (but not only native wildlife) that:

(i) have been lost or mistreated; or

(ii) are without owners;

(c) promoting the prevention of harm to animals (but not only native wildlife)

2 Application of amendments

The amendments of item 4.1.6 of the table in subsection 30‑45(1) of the Income Tax Assessment Act 1997 made by this Schedule apply in relation to gifts or contributions made on or after the first 1 July to occur after the commencement of this item.