Income Tax Assessment Act 1997
[ CCH Note: Subdiv 30-EA will be repealed by No 40 of 2023, s 3 and Sch 3 item 9, effective 1 January 2024. For transitional provision, see note under s 30-45(1) .]
This Subdivision requires the establishment of a register of harm prevention charities. Section 30-15 allows you to deduct a gift that you make to a fund that is on the register.
|30-287||Establishing the register|
|30-288||Meaning of harm prevention charity|
|30-289||Principal activity - promoting the prevention or control of harm or abuse|
|30-289B||What must be on the register|
|30-289C||Removal from the register|