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-EA - Register of harm prevention charities  

Guide to Subdivision 30-EA

SECTION 30-286   What this Subdivision is about  


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.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
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
30-289A Other requirements
30-289B What must be on the register
30-289C Removal from the register


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