Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS

Division 30 - Gifts or contributions

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Subdivision 30-B - Tables of recipients for deductible gifts

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Environment

SECTION 30-55 The environment

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30-55(1)

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This table sets out general categories of environment recipients.

The environment - General
Item	Fund, authority or institution	Special conditions - fund, authority or institution	Special conditions - gift
6.1.1	an institution or *Australian government agency whose principal purpose is: (a) the protection and enhancement of the natural environment or of a significant aspect of the natural environment; or (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	the institution or Australian government agency must: (a) if it is not an Australian government agency - be a *registered charity; and (b) meet the requirements of section 30-130 ; and (c) have a policy of not acting as a mere conduit for the donation of money or property to other organisations, bodies or persons	the gift must be received by the gift fund (mentioned in section 30-130 ) of the institution or Australian government agency

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History

S 30-55(1) amended by No 40 of 2023, s 3 and Sch 3 item 1, by substituting the table, effective 1 January 2024. No 40 of 2023, s 3 and Sch 3 item 7 contains the following transitional provision:

7 Transitional
Environmental organisations with DGR endorsement

(1)
Subitem (2) applies if, immediately before the commencement of this Part:
(a) an entity and the public fund it maintains are on the register of environmental organisations mentioned in section 30-255 of the Income Tax Assessment Act 1997 ; and
(b) the entity is endorsed as a deductible gift recipient for the operation of a fund, authority or institution under paragraph 30-120(b) of that Act in respect of the operation of the public fund; and
(c) the entity has rules (the winding up provisions ) providing that, if the public fund is wound up, any surplus assets of the public fund are to be transferred to another fund that is on the register, as required by subsection 30-270(3) of that Act.

(2)
On and after the commencement of this Part:
(a) treat the entity as being endorsed as a deductible gift recipient under paragraph 30-120(a) of the Income Tax Assessment Act 1997 based on item 6.1.1 of the table in subsection 30-55(1) of that Act; and
(b) treat the public fund as being the entity ' s gift fund mentioned in section 30-130 of that Act, unless or until the entity establishes a replacement gift fund; and
(c) treat the winding up provisions as providing that, if the public fund is wound up, any surplus assets of the public fund are to be transferred to a fund, authority or institution gifts to which can be deducted under Division 30 of that Act, unless or until the entity amends the winding up provisions.

Environmental organisations seeking DGR endorsement

(3)
Subitem (4) applies if, immediately before the commencement of this Part:
(a) an entity and the public fund it maintains are on the register of environmental organisations mentioned in section 30-255 of the Income Tax Assessment Act 1997 ; and
(b) the entity has applied under subsection 426-15(1) in Schedule 1 to the Taxation Administration Act 1953 for endorsement as a deductible gift recipient for the operation of a fund, authority or institution under paragraph 30-120(b) of the Income Tax Assessment Act 1997 in respect of the operation of the public fund; and
(c) the Commissioner has not given the applicant written notice that the Commissioner endorses or refuses to endorse the applicant.

(4)
On and after the commencement of this Part:
(a) treat the application as an application for endorsement as a deductible gift recipient under paragraph 30-120(a) of the Income Tax Assessment Act 1997 based on item 6.1.1 of the table in subsection 30-55(1) of that Act; and
(b) treat the public fund as being the entity ' s gift fund mentioned in section 30-130 of that Act, unless or until the entity establishes a replacement gift fund.

Entities seeking entry on the register of environmental organisations

(5)
Subitem (6) applies if, immediately before the commencement of this Part:
(a) an entity has submitted a request (however described) to the department administered by the Environment Minister seeking to be entered on the register of environmental organisations mentioned in section 30-255 of the Income Tax Assessment Act 1997 ; and
(b) the entity has not been notified by the department of the outcome of the request.

(6)
On and after the commencement of this Part:
(a) treat the request as an application under subsection 426-15(1) in Schedule 1 to the Taxation Administration Act 1953 by the entity for endorsement as a deductible gift recipient under paragraph 30-120(a) of the Income Tax Assessment Act 1997 based on item 6.1.1 of the table in subsection 30-55(1) of that Act; and
(b) treat the application:

(i) as having been made on the commencement of this Part; and

(ii) as meeting the requirements set out in subsection 426-15(2) in Schedule 1 to the Taxation Administration Act 1953 .

The table formerly read:

The environment - General

Item Fund, authority or institution Special conditions

6.1.1 a public fund that, when the gift is made, is on the register of *environmental organisations kept under Subdivision 30-E none

30-55(2)

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This table sets out specific environment recipients.

The environment - Specific
Item	Fund, authority or institution	Special conditions
6.2.1	the Australian Conservation Foundation Incorporated	see section 30-60
.
6.2.2	Greening Australia Limited	see section 30-60
.
6.2.3	Landcare Australia Limited	see section 30-60
.
6.2.4	the National Parks Association of New South Wales	see section 30-60
.
6.2.5	the Victorian National Parks Association Incorporated	see section 30-60
.
6.2.6	Trust for Nature (Victoria)	see section 30-60
.
6.2.7	the National Parks Association of Queensland	see section 30-60
.
6.2.8	The Nature Conservation Society of South Australia Incorporated	see section 30-60
.
6.2.9	Nature Foundation Limited	see section 30-60
.
6.2.10	the Western Australian National Parks and Reserves Association Incorporated	see section 30-60
.
6.2.11	the Tasmanian Conservation Trust Incorporated	see section 30-60
.
6.2.12	the National Parks Association of the Australian Capital Territory Incorporated	see section 30-60
.
6.2.13	the National Trust of Australia (New South Wales)	none
.
6.2.14	the National Trust of Australia (Victoria)	none
.
6.2.15	National Trust of Australia (Queensland) Limited	none
.
6.2.16	The National Trust of South Australia	none
.
6.2.17	The National Trust of Australia (W.A.)	none
.
6.2.18	the National Trust of Australia (Tasmania)	none
.
6.2.19	The National Trust of Australia (Northern Territory)	none
.
6.2.20	the National Trust of Australia (A.C.T.)	none
.
6.2.21	the Australian Council of National Trusts	none
.
6.2.22	the World Wide Fund for Nature	see section 30-60
.
6.2.23	Mawson ' s Huts Foundation Limited	the gift must be made after 17 March 1997

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