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The AAT has held that a charitable institution was not a deductible gift recipient within the meaning of item 1.1.6 in the table in s 30-20(1) ITAA 1997, because it could not establish that its principal activity was to promote the prevention or the control of diseases in human beings. The charitable institution carried out at least as many and probably more activities designed to prevent injury, which the AAT held did not come within the concept of a "disease": Healthy Cities Illawarra Inc and FCT [2006] AATA 522 (AAT, Block SM, 15 June 2006).

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