Income Tax Assessment Act 1997
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 |
[ 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 environmentthe 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 personsthe 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
.
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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