Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-5
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RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS
Division 30
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Gifts or contributions
Subdivision 30-B
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Tables of recipients for deductible gifts
Environment
SECTION 30-60
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.
View history note
Hide history noteYou 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.
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