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Income Tax Assessment Act 1997
30‑60 Gifts to a National Parks body or 30‑60 Gifts to a National Parks body or conservation body must satisfy certain requirements
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#### 30‑60 Gifts to a National Parks body or conservation body must satisfy certain requirements
You can deduct a gift that you make to an environmental institution covered by any of table items 6.2.1 to 6.2.12 or 6.2.22 in subsection 30‑55(2) only if, at the time of making the gift, the institution has a policy of not acting as a mere conduit for the donation of money or property to other entities.