Income Tax Assessment Act 1997
You can deduct a gift that you make to an environmental institution covered by any of table items 6.2.1 to 6.2.12 or 6.2.22 in subsection 30-55(2) only if, at the time of making the gift:
(a) if the institution is not a * registered charity - the institution has agreed to give the * Environment Secretary, within a reasonable period after the end of the income year in which you made the gift, statistical information about gifts made to the institution during that income year; and
(b) the institution has a policy of not acting as a mere conduit for the donation of money or property to other entities.
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