Commonwealth Consolidated Acts Commonwealth Consolidated ActsAn entity must ensure certain details must appear on a receipt it issues for a gift that:
(a) is made to the entity or a fund, authority or institution it operates; and
(b) is of a kind that the giver can deduct under Subdivision 30 - A.
If the entity has an ABN, the Australian Business Registrar must state in the Australian Business Register that the entity is a deductible gift recipient.
Table of sections
Requirements
30 - 227 Entities to which this Subdivision applies
30 - 228 Content of receipt for gift
30 - 229 Australian Business Register must show deductibility of gifts to deductible gift recipient