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Income Tax Assessment Act 1997
30‑227 Entities to which this Subdivisio30‑227 Entities to which this Subdivision applies
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#### 30‑227 Entities to which this Subdivision applies
(1) This Subdivision sets out requirements relating to a \*deductible gift recipient.
(2) A deductible gift recipient is an entity or \*government entity that:
(a) is a fund, authority or institution described in item 1, 2, 4, 5 or 6 of the table in section 30‑15 and is:
(i) endorsed under Subdivision 30‑BA as a deductible gift recipient; or
(ii) mentioned by name in that table or in Subdivision 30‑B; or
(b) is endorsed as a deductible gift recipient for the operation of a fund, authority or institution described in item 1, 2 or 4 of the table in section 30‑15.