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-B
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Tables of recipients for deductible gifts
Environment
SECTION 30-55
The environment
30-55(1)
This table sets out general categories of environment recipients.
30-55(2)
This table sets out specific environment recipients.
View history note
Hide history noteThis 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 |
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 | Nature Foundation Limited | 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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