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-F - Register of cultural organisations  

Operative provisions

SECTION 30-305   What must be on the register  

30-305(1)  


The *Arts Secretary must enter on the register each * cultural organisation, and the public fund it maintains, that he or she has been directed to enter by the Minister and the *Arts Minister.

30-305(2)  


The Minister and the *Arts Minister may so direct the Secretary only if the Arts Minister has notified the Minister that he or she is satisfied that an organisation is a * cultural organisation. The notification must be in writing.

30-305(3)  
The direction must be in writing and must specify the day on which the organisation and public fund are to be entered on the register. The day must be the day on which the direction is given or a later day.

30-305(4)  


The Minister and the *Arts Minister must have regard to the policies and budgetary priorities of the Commonwealth Government in deciding whether to give a direction.

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