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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-B - Tables of recipients for deductible gifts    View history reference ITAA 36

Environment

SECTION 30-55  The environment  

 View history reference ITAA 36

30-55(1)  

This table sets out general categories of environment recipients.
The environment - General
ItemFund, authority or institutionSpecial conditions
6.1.1a public fund that, when the gift is made, is on the register of *environmental organisations kept under Subdivision 30-Enone

30-55(2)  

 View history reference
This table sets out specific environment recipients.
The environment - Specific
ItemFund, authority or institutionSpecial conditions
6.2.1the Australian Conservation Foundation Incorporatedsee section 30-60
...........
6.2.2Greening Australia Limitedsee section 30-60
...........
6.2.3Landcare Australia Limitedsee section 30-60
...........
6.2.4the National Parks Association of New South Walessee section 30-60
...........
6.2.5the Victorian National Parks Association Incorporatedsee section 30-60
...........
6.2.6Trust for Nature (Victoria)see section 30-60
...........
6.2.7the National Parks Association of Queenslandsee section 30-60
...........
6.2.8The Nature Conservation Society of South Australia Incorporatedsee section 30-60
...........
6.2.9the Nature Foundation SA Incorporatedsee section 30-60
...........
6.2.10the Western Australian National Parks and Reserves Association Incorporatedsee section 30-60
...........
6.2.11the Tasmanian Conservation Trust Incorporatedsee section 30-60
...........
6.2.12the National Parks Association of the Australian Capital Territory Incorporatedsee section 30-60
...........
6.2.13the National Trust of Australia (New South Wales)none
...........
6.2.14the National Trust of Australia (Victoria)none
...........
6.2.15National Trust of Australia (Queensland) Limitednone
...........
6.2.16The National Trust of South Australianone
...........
6.2.17The National Trust of Australia (W.A.)none
...........
6.2.18the National Trust of Australia (Tasmania)none
...........
6.2.19The National Trust of Australia (Northern Territory)none
...........
6.2.20the National Trust of Australia (A.C.T.)none
...........
6.2.21the Australian Council of National Trustsnone
...........
6.2.22the World Wide Fund for Naturesee section 30-60
...........
6.2.23Mawson's Huts Foundation Limitedthe gift must be made after 17 March 1997


 



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