Income Tax Assessment Act 1997

Div 30 inserted by No 121 of 1997.

Subdiv 30-EA repealed by No 40 of 2023, s 3 and Sch 3 item 9, effective 1 January 2024. For transitional provision, see note under s 30-45(1) .

Subdiv 30-EA inserted by No 67 of 2003.

S 30-288 repealed by No 40 of 2023, s 3 and Sch 3 item 9, effective 1 January 2024. For transitional provision, see note under s 30-45(1) . S 30-288 formerly read:

SECTION 30-288 Meaning of harm prevention charity  
30-288
A harm prevention charity is an institution that:

(a) satisfies each requirement in sections 30-289 and 30-289A; and

(aa) is a *registered charity; and

(b) is endorsed as exempt from income tax under Subdivision 50-B.

S 30-288 amended by No 169 of 2012, s 3 and Sch 2 items 17 and 18, by substituting " an institution " for " a charitable institution " and inserting para (aa), effective 3 December 2012. For transitional provision see note under s 30-20(1) .

S 30-288 inserted by No 67 of 2003.