30‑246 What this Subdivision is about30‑246 What this Subdivision is about

#### 30‑246 What this Subdivision is about This Subdivision allows you to elect to spread deductions for certain gifts and covenants over up to 5 income years. There are some different requirements for environmental, heritage and cultural property gifts and conservation covenants. Table of sections Operative provisions 30‑247 Gifts and covenants for which elections can be made 30‑248 Making an election 30‑249 Effect of election 30‑249A Requirements—environmental property gifts 30‑249B Requirements—heritage property gifts 30‑249D Requirements—conservation covenants