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-E
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Register of environmental organisations
Operative provisions
SECTION 30-265
Its principal purpose must be protecting the environment
30-265(1)
Its principal purpose must be:
(a) the protection and enhancement of the natural environment or of a significant aspect of the natural environment; or
(b) the provision of information or education, or the carrying on of research, about the natural environment or a significant aspect of the natural environment. 30-265(2)
It must maintain a public fund that meets the requirements of section 30-130 , or would meet those requirements if the *environmental organisation were a fund, authority or institution.
30-265(3)
(Repealed by No 58 of 2006 )
30-265(4)
It must have agreed to comply with any rules that the Minister and the *Environment Minister make to ensure that gifts made to the fund are used only for its principal purpose.
View history note
Hide history note[ CCH Note: Subdiv E will be repealed by No 40 of 2023, s 3 and Sch 3 item 4, effective 1 January 2024. For transitional provision, see note under s 30-55(1) .]
Its principal purpose must be:
(a) the protection and enhancement of the natural environment or of a significant aspect of the natural environment; or
(b) the provision of information or education, or the carrying on of research, about the natural environment or a significant aspect of the natural environment. 30-265(2)
It must maintain a public fund that meets the requirements of section 30-130 , or would meet those requirements if the *environmental organisation were a fund, authority or institution.
(Repealed by No 58 of 2006 )
It must have agreed to comply with any rules that the Minister and the *Environment Minister make to ensure that gifts made to the fund are used only for its principal purpose.
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