Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 30.265

Its principal purpose must be protecting the environment

             (1)  Its principal purpose must be:

                     (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.

             (2)  It must maintain a public fund that meets the requirements of section 30-130, or would meet those requirements if the * environmental organisation were a fund, authority or institution.

             (4)  It must have agreed to comply with any rules that the Minister and the * Environment Minister make to ensure that gifts made to the fund are used only for its principal purpose.



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