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Income Tax Assessment Act 1997
30‑55 The environment30‑55 The environment
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30‑55 The environment
(1) This table sets out general categories of environment recipients.
<table cellspacing="0" cellpadding="0" style="width:361.5pt; border-collapse:collapse"><thead><tr><td colspan="4" style="width:350.8pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="TableHeading"><span>The environment—General</span></p></td></tr><tr><td style="width:27.1pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Item</span></p></td><td style="width:116pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Fund, authority or institution</span></p></td><td style="width:97.8pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Special conditions—fund, authority or institution</span></p></td><td style="width:77.8pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext" style="page-break-inside:avoid; page-break-after:avoid"><span style="font-weight:bold">Special conditions—gift</span></p></td></tr></thead><tbody><tr><td style="width:27.1pt; border-top:1.5pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>6.1.1</span></p></td><td style="width:116pt; border-top:1.5pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>an institution or </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Australian government agency whose principal purpose is:</span></p><p class="Tablea"><span>(a) the protection and enhancement of the natural environment or of a significant aspect of the natural environment; or</span></p><p class="Tablea"><span>(b) the provision of information or education, or the carrying on of research, about the natural environment or a significant aspect of the natural environment</span></p></td><td style="width:97.8pt; border-top:1.5pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the institution or Australian government agency must:</span></p><p class="Tablea"><span>(a) if it is not an Australian government agency—be a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>registered charity; and</span></p><p class="Tablea"><span>(b) meet the requirements of section</span><span> </span><span>30</span><span>‑</span><span>130; and</span></p><p class="Tablea"><span>(c) have a policy of not acting as a mere conduit for the donation of money or property to other organisations, bodies or persons</span></p></td><td style="width:77.8pt; border-top:1.5pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.35pt; padding-left:5.35pt; vertical-align:top"><p class="Tabletext"><span>the gift must be received by the gift fund (mentioned in section</span><span> </span><span>30</span><span>‑</span><span>130) of the institution or Australian government agency</span></p></td></tr></tbody></table>