[ CCH Note: S 30-55(1) will be amended by No 40 of 2023, s 3 and Sch 3 item 1, by substituting the table, effective 1 January 2024. The table will read:

The environment - General
Item	Fund, authority or institution	Special conditions - fund, authority or institution	Special conditions - gift
6.1.1	an institution or *Australian government agency whose principal purpose is: (a) the protection and enhancement of the natural environment or of a significant aspect of the natural environment; or (b) the provision of information or education, or the carrying on of research, about the natural environment or a significant aspect of the natural environment	the institution or Australian government agency must: (a) if it is not an Australian government agency - be a *registered charity; and (b) meet the requirements of section 30-130 ; and (c) have a policy of not acting as a mere conduit for the donation of money or property to other organisations, bodies or persons	the gift must be received by the gift fund (mentioned in section 30-130 ) of the institution or Australian government agency

No 40 of 2023, s 3 and Sch 3 item 7 contains the following transitional provision:

7 Transitional   Environmental organisations with DGR endorsement

(1)
Subitem (2) applies if, immediately before the commencement of this Part:

(a) an entity and the public fund it maintains are on the register of environmental organisations mentioned in section 30-255 of the Income Tax Assessment Act 1997 ; and

(b) the entity is endorsed as a deductible gift recipient for the operation of a fund, authority or institution under paragraph 30-120(b) of that Act in respect of the operation of the public fund; and

(c) the entity has rules (the winding up provisions ) providing that, if the public fund is wound up, any surplus assets of the public fund are to be transferred to another fund that is on the register, as required by subsection 30-270(3) of that Act.

(2)
On and after the commencement of this Part:

(a) treat the entity as being endorsed as a deductible gift recipient under paragraph 30-120(a) of the Income Tax Assessment Act 1997 based on item 6.1.1 of the table in subsection 30-55(1) of that Act; and

(b) treat the public fund as being the entity ' s gift fund mentioned in section 30-130 of that Act, unless or until the entity establishes a replacement gift fund; and

(c) treat the winding up provisions as providing that, if the public fund is wound up, any surplus assets of the public fund are to be transferred to a fund, authority or institution gifts to which can be deducted under Division 30 of that Act, unless or until the entity amends the winding up provisions. Environmental organisations seeking DGR endorsement

(3)
Subitem (4) applies if, immediately before the commencement of this Part:

(a) an entity and the public fund it maintains are on the register of environmental organisations mentioned in section 30-255 of the Income Tax Assessment Act 1997 ; and

(b) the entity has applied under subsection 426-15(1) in Schedule 1 to the Taxation Administration Act 1953 for endorsement as a deductible gift recipient for the operation of a fund, authority or institution under paragraph 30-120(b) of the Income Tax Assessment Act 1997 in respect of the operation of the public fund; and

(c) the Commissioner has not given the applicant written notice that the Commissioner endorses or refuses to endorse the applicant.

(4)
On and after the commencement of this Part:

(a) treat the application as an application for endorsement as a deductible gift recipient under paragraph 30-120(a) of the Income Tax Assessment Act 1997 based on item 6.1.1 of the table in subsection 30-55(1) of that Act; and

(b) treat the public fund as being the entity ' s gift fund mentioned in section 30-130 of that Act, unless or until the entity establishes a replacement gift fund. Entities seeking entry on the register of environmental organisations

(5)
Subitem (6) applies if, immediately before the commencement of this Part:

(a) an entity has submitted a request (however described) to the department administered by the Environment Minister seeking to be entered on the register of environmental organisations mentioned in section 30-255 of the Income Tax Assessment Act 1997 ; and

(b) the entity has not been notified by the department of the outcome of the request.

(6)
On and after the commencement of this Part:

(a) treat the request as an application under subsection 426-15(1) in Schedule 1 to the Taxation Administration Act 1953 by the entity for endorsement as a deductible gift recipient under paragraph 30-120(a) of the Income Tax Assessment Act 1997 based on item 6.1.1 of the table in subsection 30-55(1) of that Act; and

(b) treat the application:

(i) as having been made on the commencement of this Part; and

(ii) as meeting the requirements set out in subsection 426-15(2) in Schedule 1 to the Taxation Administration Act 1953 .