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-EA
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Register of harm prevention charities
Guide to Subdivision 30-EA
SECTION 30-286
What this Subdivision is about
View history note
Hide history note[ CCH Note: Subdiv 30-EA will be repealed by No 40 of 2023, s 3 and Sch 3 item 9, effective 1 January 2024.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.
| 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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