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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

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History Div 30 inserted by No 121 of 1997.

Subdivision 30-EA - Register of harm prevention charities

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History Subdiv 30-EA inserted by No 67 of 2003.

Guide to Subdivision 30-EA

SECTION 30-286  What this Subdivision is about

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This Subdivision requires the establishment of a register of harm prevention charities. Section 30-15 allows you to deduct a gift that you make to a fund that is on the register.

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History S 30-286 inserted by No 67 of 2003.

TABLE OF SECTIONS

Operative provisions
30-287	Establishing the register
30-288	Meaning of harm prevention charity
30-289	Principal activity - promoting the prevention or control of harm or abuse
30-289A	Other requirements
30-289B	What must be on the register
30-289C	Removal from the register