Income Tax Assessment Act 1997

Div 30 inserted by No 121 of 1997.

Subdiv E repealed by No 40 of 2023, s 3 and Sch 3 item 4, effective 1 January 2024. For transitional provision, see note under s 30-55(1) .

S 30-260 repealed by No 40 of 2023, s 3 and Sch 3 item 4, effective 1 January 2024. For transitional provision, see note under s 30-55(1) . S 30-260 formerly read:

SECTION 30-260 Meaning of environmental organisation  
30-260
An environmental organisation is an entity that meets the following criteria:
(a) the entity satisfies each requirement in sections 30-265 and 30-270;
(b) the entity is a *registered charity or an *Australian government agency.

Note:

A body corporate or a cooperative society must satisfy a further requirement: see section 30-275.

S 30-260 substituted by No 110 of 2021, s 3 and Sch 1 item 10, effective 1 October 2021. No 110 of 2021, s 3 and Sch 1 Pt 2 contain the following application and transitional provisions:

Part 2 - Application and transitional provisions

12 Interpretation  
12
In this Part:

application date
means the day that is 3 months after the day on which this Act receives the Royal Assent.

extended application date
, for a fund, authority or institution, means the day that is determined under subitem 16(1) or that applies because of subitem 16(5).

transitional application date
means the day that is 12 months after the application date.

13 Application - general  
13
The amendments made by this Schedule do not apply in relation to a fund, authority or institution before the application date. 14 Transitional - existing deductible gift recipients  
(1)
This item applies if:
(a) immediately before the application date, gifts or contributions to a fund, authority or institution were deductible because the fund, authority or institution satisfied a requirement of Division 30 of the Income Tax Assessment Act 1997 ; and
(b) at that date, the fund, authority or institution no longer satisfies the requirement because of the amendments made by Part 1 of this Schedule (disregarding this item).

(2)
The amendments made by this Schedule do not apply in relation to the fund, authority or institution during the period that:
(a) starts on the application date; and
(b) ends on the earliest of:

(i) the time at which the fund, authority or institution first satisfies the requirement mentioned in subitem (1) (as amended by this Schedule); and

(ii) if the fund, authority or institution does not have an extended application date - the transitional application date; and

(iii) if the fund, authority or institution has an extended application date - the extended application date.

15 Transitional - new applicants  
(1)
This item applies if, immediately before the application date:
(a) either:

(i) a fund, authority or institution had made an application under section 426-15 in Schedule 1 to the Taxation Administration Act 1953 for endorsement as a deductible gift recipient; or

(ii) another entity made an application under that section for endorsement as a deductible gift recipient for the operation of the fund, authority or institution; and

(b) the Commissioner had not decided the application.

(2)
The amendments made by this Schedule do not apply in relation to the fund, authority or institution during the period that:
(a) starts on the application date; and
(b) ends on the earliest of:

(i) if the application mentioned in subitem (1) is refused - the day on which notice is given of the refusal under section 426-25 in Schedule 1 to the Taxation Administration Act 1953 ; and

(ii) if the fund, authority or institution does not have an extended application date - the transitional application date; and

(iii) if the fund, authority or institution has an extended application date - the extended application date.

Note:

If an application is refused it will be for a reason other than the amendments made by this Schedule. This is because this subitem disapplies the amendments to the Commissioner ' s determination of eligibility for endorsement.

16 Extended application dates  
Determining extended application dates

(1)
The Commissioner may, by notice in writing, determine that a fund, authority or institution has an extended application date that is the day that occurs 3 years after the transitional application date.

(2)
A determination under subitem (1) is not a legislative instrument.

Applications for extended application dates

(3)
The Commissioner may make a determination under subitem (1) only if the fund, authority or institution, or an entity that operates it, applies to the Commissioner to have an extended application date.

(4)
An application is not valid unless it is in the approved form and made before the transitional application date.

(5)
If the transitional application date passes before an application under subitem (3) is determined, the fund, authority or institution has, subject to subitem (1), an extended application date of the day on which the application is determined.

Mandatory considerations for the Commissioner in determining an extended application date

(6)
The Commissioner may make a determination under subitem (1) only if:
(a) the Commissioner considers that the prescribed criteria, if any, in relation to the application are satisfied; and
(b) the Commissioner has regard to the prescribed matters, if any, in relation to the application.

(7)
The Minister may, by legislative instrument, prescribe for subitem (6) criteria that an application must satisfy and matters to which the Commissioner is to have regard.

Objections

(8)
An applicant may object, in the manner set out in Part IVC of the Taxation Administration Act 1953 , against a decision of the Commissioner under subitem (1).

S 30-260 formerly read:

SECTION 30-260 Meaning of environmental organisation  
30-260
An environmental organisation is:

(a) a body corporate; or

(b) a co-operative society; or

(c) a trust; or

(d) an unincorporated body established for a public purpose by the Commonwealth, a State or a Territory;

that satisfies each requirement in sections 30-265 and 30-270.

Note:

A body corporate or a co-operative society must satisfy a further requirement: see section 30-275.

S 30-260 inserted by No 121 of 1997.