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-CA - Administrative requirements relating to ABNs  

Requirements

SECTION 30-227   Entities to which this Subdivision applies  

30-227(1)  
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(iii) (Repealed by No 88 of 2009)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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