Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

INCOME TAX ASSESSMENT ACT 1997 - SECT 30.227

Entities to which this Subdivision applies

             (1)  This Subdivision sets out requirements relating to a * deductible gift recipient.

             (2)  A deductible gift recipient is an entity or * government entity that:

                     (a)  is a fund, authority or institution described in item 1, 2, 4, 5 or 6 of the table in section 30-15 and is:

                              (i)  endorsed under Subdivision 30-BA as a deductible gift recipient; or

                             (ii)  mentioned by name in that table or in Subdivision 30-B; or

                     (b)  is endorsed as a deductible gift recipient for the operation of a fund, authority or institution described in item 1, 2 or 4 of the table in section 30-15.



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback