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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    View history reference

Subdivision 30-E - Register of environmental organisations    View history reference ITAA 36

Operative provisions

SECTION 30-265  Its principal purpose must be protecting the environment  

 View history reference

30-265(1)  

Its principal purpose must be:


(a) the protection and enhancement of the natural environment or of a significant aspect of the natural environment; or


(b) the provision of information or education, or the carrying on of research, about the natural environment or a significant aspect of the natural environment.

30-265(2)  

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It must maintain a public fund that meets the requirements of section 30-130, or would meet those requirements if the *environmental organisation were a fund, authority or institution.

30-265(3)  

(Repealed by No 58 of 2006)

30-265(4)  

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It must have agreed to comply with any rules that the Minister and the *Environment Minister make to ensure that gifts made to the fund are used only for its principal purpose.


 



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