CTHIn ForceLegislation
Income Tax Assessment (1997 Act) Regulations 2021
50‑55.01 Prescribed institutions for ite50‑55.01 Prescribed institutions for items 1.3, 1.4, 6.1 and 6.2 in Division 50 of the Act
Start here
Get a plain-English read of 50‑55.01 Prescribed institutions for ite
Turn the raw legal text into a practical explanation grounded in Income Tax Assessment (1997 Act) Regulations 2021.
50‑55.01 Prescribed institutions for items 1.3, 1.4, 6.1 and 6.2 in Division 50 of the Act
For the purposes of paragraph 50‑55(1)(c) of the Act, each institution mentioned in an item in the following table is a prescribed institution until the date specified (if any) in column 2 for the item.
<table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><thead><tr><td colspan="3" style="border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Prescribed institutions for items</span><span> </span><span>1.3, 1.4, 6.1 and 6.2 in Division</span><span> </span><span>50 of the Act</span></p></td></tr><tr><td style="width:8.58%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Item</span></p></td><td style="width:74.9%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Column 1</span></p><p class="TableHeading"><span>Name of institution</span></p></td><td style="width:16.52%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Column 2</span></p><p class="TableHeading"><span>Ending date</span></p></td></tr></thead><tbody><tr><td style="width:8.58%; border-top:1.5pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:74.9%; border-top:1.5pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Kiribati Phoenix Islands Protected Area Conservation Trust</span></p></td><td style="width:16.52%; border-top:1.5pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>30</span><span> </span><span>June 2023</span></p></td></tr></tbody></table>