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  

Operative provisions

SECTION 30-288   30-288   Meaning of harm prevention charity  


A harm prevention charity is an institution that:


(a) satisfies each requirement in sections 30-289 and 30-289A ; and


(aa) is a *registered charity; and


(b) is endorsed as exempt from income tax under Subdivision 50-B .


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