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INCOME TAX ASSESSMENT ACT 1997 - SECT 30.55

The environment

  (1)   This table sets out general categories of environment recipients.

 

The environment--General

Item

Fund, authority or institution

Special conditions--fund, authority or institution

Special conditions--gift

6.1.1

an institution or * Australian government agency whose principal purpose is:

(a) the protection and enhancement of the natural environment or of a significant aspect of the natural environment; or

(b) the provision of information or education, or the carrying on of research, about the natural environment or a significant aspect of the natural environment

the institution or Australian government agency must:

(a) if it is not an Australian government agency--be a * registered charity; and

(b) meet the requirements of section   30 - 130; and

(c) have a policy of not acting as a mere conduit for the donation of money or property to other organisations, bodies or persons

the gift must be received by the gift fund (mentioned in section   30 - 130) of the institution or Australian government agency

  (2)   This table sets out specific environment recipients.

 

The environment--Specific

Item

Fund, authority or institution

Special conditions

6.2.1

the Australian Conservation Foundation Incorporated

see section   30 - 60

6.2.2

Greening Australia Limited

see section   30 - 60

6.2.3

Landcare Australia Limited

see section   30 - 60

6.2.4

the National Parks Association of New South Wales

see section   30 - 60

6.2.5

the Victorian National Parks Association Incorporated

see section   30 - 60

6.2.6

Trust for Nature (Victoria)

see section   30 - 60

6.2.7

the National Parks Association of Queensland

see section   30 - 60

6.2.8

The Nature Conservation Society of South Australia Incorporated

see section   30 - 60

6.2.9

Nature Foundation Limited

see section   30 - 60

6.2.10

the Western Australian National Parks and Reserves Association Incorporated

see section   30 - 60

6.2.11

the Tasmanian Conservation Trust Incorporated

see section   30 - 60

6.2.12

the National Parks Association of the Australian Capital Territory Incorporated

see section   30 - 60

6.2.13

the National Trust of Australia (New South Wales)

none

6.2.14

the National Trust of Australia (Victoria)

none

6.2.15

National Trust of Australia (Queensland) Limited

none

6.2.16

The National Trust of South Australia

none

6.2.17

The National Trust of Australia (W.A.)

none

6.2.18

the National Trust of Australia (Tasmania)

none

6.2.19

The National Trust of Australia (Northern Territory)

none

6.2.20

the National Trust of Australia (A.C.T.)

none

6.2.21

the Australian Council of National Trusts

none

6.2.22

the World Wide Fund for Nature

see section   30 - 60

6.2.23

Mawson's Huts Foundation Limited

the gift must be made after 17   March 1997



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