#### 30‑249B Requirements—heritage 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 item 6 of the table in section 30‑15. (2) You must give a copy of the election to the \*Heritage 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 \*Heritage 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 \*Heritage Secretary.

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