Commonwealth Consolidated Acts

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

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:

                     (a)  if the institution is not a * registered charity--the institution has agreed to give the * Environment Secretary, within a reasonable period after the end of the income year in which you made the gift, statistical information about gifts made to the institution during that income year; and

                     (b)  the institution has a policy of not acting as a mere conduit for the donation of money or property to other entities.

Industry, trade and design



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback