Div 30 inserted by No 121 of 1997.
Subdiv 30-CA inserted by No 179 of 1999.
SECTION 30-226 What this Subdivision is about
An entity must ensure certain details must appear on a receipt it issues for a gift that:
If the entity has an ABN, the Australian Business Registrar must state in the Australian Business Register that the entity is a deductible gift recipient.
S 30-226 inserted by No 179 of 1999.