Income Tax Assessment Act 1997



Division 30 - Gifts or contributions  

Subdivision 30-B - Tables of recipients for deductible gifts  


SECTION 30-60   30-60   Gifts to a National Parks body or conservation body must satisfy certain requirements  

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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