Tax Law Improvement Act 1997 (121 of 1997)

Schedule 9   Gifts or contributions

Part 2   Consequential amendment of the Income Tax Assessment Act 1997

15   Subsection 995-1(1)

Insert:

environmental organisation has the meaning given by sections 30-260 and 30-275.

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).