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
Operative provisions
SECTION 30-289
Principal activity
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promoting the prevention or control of harm or abuse
30-289(1)
The principal activity of the institution must be the promotion of the prevention or the control of * behaviour that is harmful or abusive to human beings. 30-289(2)
It must maintain a public fund that meets the requirements of section 30-130 .
30-289(3)
(Repealed by No 58 of 2006 )
30-289(4)
It must have agreed to comply with any rules that the Minister and the *Families Minister make to ensure that gifts made to the fund are used only for its principal activity.
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Hide history note[ CCH Note: Subdiv 30-EA will be repealed by No 40 of 2023, s 3 and Sch 3 item 9, effective 1 January 2024.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) .]
The principal activity of the institution must be the promotion of the prevention or the control of * behaviour that is harmful or abusive to human beings. 30-289(2)
It must maintain a public fund that meets the requirements of section 30-130 .
(Repealed by No 58 of 2006 )
It must have agreed to comply with any rules that the Minister and the *Families Minister make to ensure that gifts made to the fund are used only for its principal activity.
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