Document ID: chunk:federal_register_of_legislation:C2015C00124:clause:11_35
Version: federal_register_of_legislation:C2015C00124
Segment Type: clause
Provision Reference: sch 11 cl 35
Character Range: 138031–138782

35  Section 30‑60
Repeal the section, substitute:

30‑60  Gifts to a National Parks body or conservation body must satisfy certain requirements
  You can deduct a gift that you make to an environmental institution covered by any of table items 6.2.1 to 6.2.12 or 6.2.22 in subsection 30‑55(2) only if, at the time of making the gift:
 (a) if the institution is not a *registered charity—the institution has agreed to give the *Environment Secretary, within a reasonable period after the end of the income year in which you made the gift, statistical information about gifts made to the institution during that income year; and
 (b) the institution has a policy of not acting as a mere conduit for the donation of money or property to other entities.