Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 30.60

Gifts to a National Parks body or conservation body must satisfy certain requirements

    You can deduct a gift that you make to an environmental institution covered by any of table items   6.2.1 to 6.2.12 or 6.2.22 in subsection   30 - 55(2) only if, at the time of making the gift, the institution has a policy of not acting as a mere conduit for the donation of money or property to other entities.


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