the Commonwealth or a State none the gift must be made for purposes of defence
5.1.1 the Commonwealth or a State none 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
any allied or other foreign force serving in association with Her Majesty's armed forces the public institution or public fund must be:
an *Australian government agency; or
a *registered charity none
5.1.3 a public fund established and maintained solely for providing money to reconstruct, or make critical repairs to, a particular war memorial that:
is located in Australia; and
commemorates events in a conflict in which Australia was involved, or people who are mainly Australians and who participated on Australia's behalf in a conflict; and
is a focus for public commemoration of the events or people mentioned in paragraph (b); and
is solely or mainly used for that public commemoration the public fund must be:
an *Australian government agency; or
a *registered charity the gift must be made within the 2 years beginning on the day on which:
the fund; or
if the fund is legally owned by an entity that is endorsed for the operation of the fund-the entity;
is endorsed as a *deductible gift recipient under Subdivision 30‑BA
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