Div 30 inserted by No 121 of 1997.
S 30-60 substituted by No 124 of 2013, s 3 and Sch 11 item 35, applicable in relation to income years starting on or after 30 June 2013. S 30-60 formerly read:
SECTION 30-60 Gifts to a National Parks body or conservation body must satisfy certain requirements
30-60 You can deduct a gift that you make to:
(a) an environmental institution covered by any of the items 6.2.1 to 6.2.12 of the table in subsection 30-55(2); or
(b) the World Wide Fund for Nature;
only if, at the time of making the gift:
(c) the institution or Fund has agreed to give the *Environment Secretary, within a reasonable period after the end of the income year in which you made the gift, statistical information about gifts made to the institution or Fund during that income year; and
(d) the institution or Fund has a policy of not acting as a mere conduit for the donation of money or property to other institutions, bodies or persons.
S 30-60 amended by No 143 of 2007, s 3 and Sch 7 item 23, by substituting "*Environment Secretary" for "Secretary to the Department of the Environment, Sport and Territories" in para (c), effective 24 September 2007.
S 30-60 inserted by No 121 of 1997.