Document ID: chunk:federal_register_of_legislation:F2024C01248:reg:3:p5
Version: federal_register_of_legislation:F2024C01248
Segment Type: reg
Provision Reference: reg 3 (pt 5/5)
Character Range: 32244–33217

was entered into;
 (e) a statement of the difference between the market values mentioned in paragraphs (c) and (d);
 (f) a statement of the extent to which the difference mentioned in paragraph (e) is attributable to the conservation covenant being entered into.
 (4) The certificate may include other information.
 (5) The Commissioner must not give a valuation certificate to the applicant until:
 (a) the valuation has been completed; and
 (b) the Commissioner has received the full amount of the charge payable for making the valuation.

Part 2‑15—Non‑assessable income

Division 50—Exempt entities

Subdivision 50‑A—Various exempt entities

50‑50.01  Prescribed institutions located outside Australia
  For the purposes of paragraph 50‑50(1)(c) of the Act, each institution specified in an item in the following table is a prescribed institution.

Prescribed institutions located outside Australia
Item                                               Name of institution