Document ID: chunk:federal_register_of_legislation:C2025C00029:section:6
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 6
Character Range: 510001–514451

6                                  (a) the National Trust of Australia (New South Wales); or                                                                   A gift of a place included in:                                                                                                                                                                                       The general rule is that you can deduct the average of the *GST inclusive market values (as reduced under subsection (3) if that subsection applies) specified in the written valuations you get from approved valuers.                                                                                                                                                                            (a) the place must be accepted by the recipient for the purpose of preserving it for the benefit of the public; and
                                   (b) the National Trust of Australia (Victoria); or                                                                          (a) the National Heritage List, or the Commonwealth Heritage List, under the Environment Protection and Biodiversity Conservation Act 1999; or                                                                       Subdivision 30‑C sets out:                                                                                                                                                                                                                                                                                                                                                                         (b) the value of the gift must be $2 or more; and
                                   (c) National Trust of Australia (Queensland) Limited; or                                                                    (b) the Register of the National Estate under the Australian Heritage Council Act 2003.                                                                                                                              (a) how a person becomes an approved valuer; and                                                                                                                                                                                                                                                                                                                                                   (c) you must satisfy the valuation requirements in section 30‑200, unless section 30‑205 (about the proceeds of the sale being assessable) applies.
                                   (d) The National Trust of South Australia; or                                                                                                                                                                                                                                                                                                    (b) the exceptions to the general rule; and
                                   (e) The National Trust of Australia (W.A.); or                                                                                                                                                                                                                                                                                                   (c) the situations when the amount you can deduct is reduced.
                                   (f) the National Trust of Australia (Tasmania); or                                                                                                                                                                                                                                                                                               If the place is jointly owned, see
                                   (g) The National Trust of Australia (Northern Territory); or                                                                                                                                                                                                                                                                                     section 30‑225 to work out how much of the gift you can deduct.
                                   (h) the National Trust of Australia (A.C.T.); or
                                   (i) the Australian Council of National Trusts.