Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 30.227

  (1)   This Subdivision sets out requirements relating to a * deductible gift recipient.

  (2)   A deductible gift recipient is an entity or * government entity that:

  (a)   is a fund, authority or institution described in item   1, 2, 4, 5 or 6 of the table in section   30 - 15 and is:

  (i)   endorsed under Subdivision   30 - BA as a deductible gift recipient; or

  (ii)   mentioned by name in that table or in Subdivision   30 - B; or

  (b)   is endorsed as a deductible gift recipient for the operation of a fund, authority or institution described in item   1, 2 or 4 of the table in section   30 - 15.