30‑226 What this Subdivision is about30‑226 What this Subdivision is about

#### 30‑226 What this Subdivision is about An entity must ensure certain details must appear on a receipt it issues for a gift that: (a) is made to the entity or a fund, authority or institution it operates; and (b) is of a kind that the giver can deduct under Subdivision 30‑A. If the entity has an ABN, the Australian Business Registrar must state in the Australian Business Register that the entity is a deductible gift recipient. Table of sections Requirements 30‑227 Entities to which this Subdivision applies 30‑228 Content of receipt for gift or contribution 30‑229 Australian Business Register must show deductibility of gifts to deductible gift recipient