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 30-289   Principal activity - 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(Repealed by No 58 of 2006 )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.

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