Document ID: chunk:federal_register_of_legislation:C2025C00029:section:6:p2
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 6 (pt 2/2)
Character Range: 487746–489383

enter in the Australian Business Register a statement in relation to an entity entered in the Register if:
 (i) gifts to the entity are deductible; or
 (ii) gifts to a fund, authority or institution operated by the entity are deductible.
 (4B) Subdivision 30‑DB allows you to spread deductions for certain gifts and covenants over up to 5 income years.

30‑10  Index
  There is an index to this Division in Subdivision 30‑G.

Subdivision 30‑A—Deductions for gifts or contributions

Table of sections
30‑15 Table of gifts or contributions that you can deduct
30‑17 Requirements for certain recipients

30‑15  Table of gifts or contributions that you can deduct
 (1) You can deduct a gift or contribution that you make in the situations set out in the following table. It tells you:
 who the recipient of the gift or contribution can be; and
 the type of gift or contribution that you can make; and
 how much you can deduct for the gift or contribution; and
 any special conditions that apply.
 (2) A testamentary gift or contribution is not deductible under this section.
Note: Subdivision 30‑DA deals with the deductibility of contributions and gifts to political parties, independent candidates and members.
Deductible gifts or contributions
Recipient                          Type of gift or contribution                                                                                                How much you can deduct                                                                                                                                                                                              Special conditions