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Subdiv E repealed by No 40 of 2023, s 3 and Sch 3 item 4, effective 1 January 2024.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S 30-275 repealed by No 40 of 2023, s 3 and Sch 3 item 4, effective 1 January 2024.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 30-275 formerly read:

SECTION 30-275 Further requirement for a body corporate or a co-operative society  
30-275
A body corporate (except a statutory authority) or a co-operative society is an environmental organisation only if:

(a) its membership consists principally of bodies corporate; or

(b) it has at least 50 members who are individuals that are:

(i) regarded as financial members; and

(ii) entitled to vote at a general meeting of it; or

(c) the *Environment Minister has determined that, because of special circumstances, it does not have to meet either of the requirements in paragraph (a) or (b).

S 30-275 amended by No 143 of 2007 , s 3 and Sch 7 item 27, by substituting " *Environment Minister " for " Minister for Environment, Sport and Territories " in para (c), effective 24 September 2007.

S 30-275 inserted by No 121 of 1997.