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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

Operative provisions

SECTION 30-289B  What must be on the register  

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30-289B(1)  

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The *Families Secretary must enter on the register each *harm prevention charity, and the public fund it maintains, that he or she has been directed to enter by the Minister and the *Families Minister.

30-289B(2)  

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The Minister and the *Families Minister may so direct the Secretary only if the Families Minister has notified the Minister that he or she is satisfied that an institution is a *harm prevention charity. The notification must be in writing.

30-289B(3)  

The direction must be in writing and must specify the day on which the charity and public fund are to be entered on the register. The day must be the day on which the direction is given or a later day.

30-289B(4)  

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The Minister and the *Families Minister must have regard to the policies and budgetary priorities of the Commonwealth Government in deciding whether to give a direction.


 



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