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:


(a) a body corporate; or


(b) a co-operative society; or


(c) a trust; or


(d) an unincorporated body established for a public purpose by the Commonwealth, a State or a Territory;

that satisfies each requirement in sections 30-265 and 30-270 .

Note:

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


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