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-B - Tables of recipients for deductible gifts  

Environment

SECTION 30-55   The environment  

30-55(1)  
This table sets out general categories of environment recipients.


The environment - General
Item Fund, authority or institution Special conditions
6.1.1 a public fund that, when the gift is made, is on the register of *environmental organisations kept under Subdivision 30-E none

30-55(2)  


This table sets out specific environment recipients.


The environment - Specific
Item Fund, authority or institution Special conditions
6.2.1 the Australian Conservation Foundation Incorporated see section 30-60
.
6.2.2 Greening Australia Limited see section 30-60
.
6.2.3 Landcare Australia Limited see section 30-60
.
6.2.4 the National Parks Association of New South Wales see section 30-60
.
6.2.5 the Victorian National Parks Association Incorporated see section 30-60
.
6.2.6 Trust for Nature (Victoria) see section 30-60
.
6.2.7 the National Parks Association of Queensland see section 30-60
.
6.2.8 The Nature Conservation Society of South Australia Incorporated see section 30-60
.
6.2.9 the Nature Foundation SA Incorporated see section 30-60
.
6.2.10 the Western Australian National Parks and Reserves Association Incorporated see section 30-60
.
6.2.11 the Tasmanian Conservation Trust Incorporated see section 30-60
.
6.2.12 the National Parks Association of the Australian Capital Territory Incorporated see section 30-60
.
6.2.13 the National Trust of Australia (New South Wales) none
.
6.2.14 the National Trust of Australia (Victoria) none
.
6.2.15 National Trust of Australia (Queensland) Limited none
.
6.2.16 The National Trust of South Australia none
.
6.2.17 The National Trust of Australia (W.A.) none
.
6.2.18 the National Trust of Australia (Tasmania) none
.
6.2.19 The National Trust of Australia (Northern Territory) none
.
6.2.20 the National Trust of Australia (A.C.T.) none
.
6.2.21 the Australian Council of National Trusts none
.
6.2.22 the World Wide Fund for Nature see section 30-60
.
6.2.23 Mawson ' s Huts Foundation Limited the gift must be made after 17 March 1997


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