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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 30-275  

30-275  Further requirement for a body corporate or a co-operative society  

 View history reference
A body corporate (except a statutory authority) or a co-operative society is an environmental organisation only if:


(a) its membership consists principally of bodies corporate; or


(b) it has at least 50 members who are individuals that are:


(i) regarded as financial members; and

(ii) entitled to vote at a general meeting of it; or


(c) the *Environment Minister has determined that, because of special circumstances, it does not have to meet either of the requirements in paragraph (a) or (b).
 View history reference


 



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