INCOME TAX ASSESSMENT ACT 1997 - SECT 30.115 What this Subdivision is about

INCOME TAX ASSESSMENT ACT 1997 - SECT 30.115

This Subdivision sets out rules about endorsement of entities and government entities as deductible gift recipients. Endorsement of an entity described (except by name) in Subdivision   30 - A or 30 - B lets you deduct a gift you make to a fund, authority or institution that is, or is operated by, the entity.

Table of sections

Endorsement as a deductible gift recipient

30 - 120   Endorsement by Commissioner

30 - 125   Entitlement to endorsement

30 - 130   Maintaining a gift fund

Government entities treated like entities

30 - 180   How this Subdivision applies to government entities