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  

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History

Div 30 inserted by No 121 of 1997.

Subdivision 30-B - Tables of recipients for deductible gifts  

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Environment

SECTION 30-55   The environment  

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30-55(1)  
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

30-55(2)  

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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	the Nature Foundation SA Incorporated	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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History

S 30-55(2) amended by No 15 of 2017, s 3 and Sch 4 item 33, by substituting " National Trust of Australia (Queensland) Limited " for " The National Trust of Queensland " in table item 6.2.15, column headed " Fund, authority or institution " , applicable in relation to gifts or contributions made on or after 1 July 2014.

S 30-55(2) amended by No 143 of 2007 , s 3 and Sch 6 item 1, by substituting " Mawson ' s Huts Foundation Limited " for " AAP Mawson ' s Huts Foundation Limited " in table item 6.2.23, effective 24 September 2007.

S 30-55(2) amended by No 57 of 2002, No 168 of 2001, No 94 of 1999 and No 147 of 1997.

S 30-55 inserted by No 121 of 1997.

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