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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-EA - Register of harm prevention charities    View history reference

Guide to Subdivision 30-EA

SECTION 30-286  What this Subdivision is about  

 View history reference

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.


TABLE OF SECTIONS

Operative provisions
30-287Establishing the register
30-288Meaning of harm prevention charity
30-289Principal activity - promoting the prevention or control of harm or abuse
30-289AOther requirements
30-289BWhat must be on the register
30-289CRemoval from the register


 



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