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 30-275   30-275   Further requirement for a body corporate or a co-operative society  


A body corporate (except a statutory authority) or a co-operative society is an environmental organisation only if:


(a) its membership consists principally of bodies corporate; or


(b) it has at least 50 members who are individuals that are:


(i) regarded as financial members; and

(ii) entitled to vote at a general meeting of it; or


(c) the *Environment Minister has determined that, because of special circumstances, it does not have to meet either of the requirements in paragraph (a) or (b).


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.