Income Tax Assessment Act 1997
This Subdivision sets out requirements relating to a * deductible gift recipient. 30-227(2)
A deductible gift recipient is an entity or * government entity that:
(a) is a fund, authority or institution described in item 1, 2, 4, 5 or 6 of the table in section 30-15 and is:
(i) endorsed under Subdivision 30-BA as a deductible gift recipient; or
(ii) mentioned by name in that table or in Subdivision 30-B ; or
(iii) (Repealed by No 88 of 2009)
(b) is endorsed as a deductible gift recipient for the operation of a fund, authority or institution described in item 1, 2 or 4 of the table in section 30-15 .
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