Treasury Laws Amendment (2021 Measures No. 2) Act 2021 (110 of 2021)

Schedule 1   Deductible gift recipients

Part 1   Amendments

Income Tax Assessment Act 1997

10   Section 30-260

Repeal the section, substitute:

30-260 Meaning of environmental organisation

An environmental organisation is an entity that meets the following criteria:

(a) the entity satisfies each requirement in sections 30-265 and 30-270;

(b) the entity is a *registered charity or an *Australian government agency.

Note: A body corporate or a cooperative society must satisfy a further requirement: see section 30-275.