Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 30 - Gifts or contributions  

Subdivision 30-E - Register of environmental organisations  

Operative provisions

SECTION 30-260   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 .


View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.