Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 30.226

What this Subdivision is about

An entity must ensure certain details must appear on a receipt it issues for a gift that:

               (a)     is made to the entity or a fund, authority or institution it operates; and

              (b)     is of a kind that the giver can deduct under Subdivision 30-A.

If the entity has an ABN, the Australian Business Registrar must state in the Australian Business Register that the entity is a deductible gift recipient.

Table of sections

Requirements

30-227      Entities to which this Subdivision applies

30-228      Content of receipt for gift

30-229      Australian Business Register must show deductibility of gifts to deductible gift recipient

Requirements



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