30‑249A Requirements—environmental prope30‑249A Requirements—environmental property gifts

30‑249A Requirements—environmental property gifts

(1) This section applies if you make an election for a gift of property made to a fund, authority or institution covered by section 30‑55. (2) You must give a copy of the election to the *Environment Secretary before you lodge your *income tax return for the income year in which you made the gift. (3) If you vary the election, you must give a copy of the variation to the *Environment Secretary before you lodge your *income tax return for the first income year to which the variation applies. (4) The election and any variation must be in a form approved in writing by the *Environment Secretary.