Treasury Laws Amendment (Refining and Improving Our Tax System) Act 2023 (40 of 2023)
Schedule 3 DGR registers reform
Part 2 Harm prevention charities
Income Tax Assessment Act 1997
8 Subsection 30-45(1) (table item 4.1.4)
Repeal the item, substitute:
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4.1.4 |
an institution whose principal activity is the promotion of the prevention or the control of *behaviour that is harmful or abusive to human beings |
the institution must: (a) 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 institution's gift fund (mentioned in section 30-130) |