Document ID: chunk:federal_register_of_legislation:C2004C00927:clause:1_6:p6
Version: federal_register_of_legislation:C2004C00927
Segment Type: clause
Provision Reference: sch 1 cl 6 (pt 6/10)
Character Range: 126384–130917

December 1997

Environment

30-55  The environment

 (1) This table sets out general categories of environment recipients.

The environment—General
Item                     Fund, authority or institution                                                                                             Special conditions
6.1.1                    a public fund that, when the gift is made, is on the register of *environmental organisations kept under Subdivision 30‑E  none

 (2) This table sets out specific environment recipients.

The environment—Specific
Item                      Fund, authority or institution                                                   Special conditions
6.2.1                     the Australian Conservation Foundation Incorporated                              see section 30-60
6.2.2                     Greening Australia Limited                                                       see section 30-60
6.2.3                     Landcare Australia Limited                                                       see section 30-60
6.2.4                     the National Parks Association of New South Wales                                see section 30-60
6.2.5                     the Victorian National Parks Association                                         see section 30-60
6.2.6                     the Victoria Conservation Trust                                                  see section 30-60
6.2.7                     the National Parks Association of Queensland                                     see section 30-60
6.2.8                     The Nature Conservation Society of South Australia Incorporated                  see section 30-60
6.2.9                     the National Parks Foundation of South Australia Incorporated                    see section 30-60
6.2.10                    the Western Australian National Parks and Reserves Association Incorporated      see section 30-60
6.2.11                    the Tasmanian Conservation Trust Incorporated                                    see section 30-60
6.2.12                    the National Parks Association of the Australian Capital Territory Incorporated  see section 30-60
6.2.13                    the National Trust of Australia (New South Wales)                                none
6.2.14                    the National Trust of Australia (Victoria)                                       none
6.2.15                    The National Trust of Queensland                                                 none
6.2.16                    The National Trust of South Australia                                            none
6.2.17                    The National Trust of Australia (W.A.)                                           none
6.2.18                    the National Trust of Australia (Tasmania)                                       none
6.2.19                    The National Trust of Australia (Northern Territory)                             none
6.2.20                    the National Trust of Australia (A.C.T.)                                         none
6.2.21                    the Australian Council of National Trusts                                        none
6.2.22                    the World Wide Fund for Nature                                                   see section 30-60

30-60  Gifts to a National Parks body or conservation body must satisfy certain requirements

  You can deduct a gift that you make to:
 (a) an environmental institution covered by any of the items 6.2.1 to 6.2.12 of the table in subsection 30-55(2); or
 (b) the World Wide Fund for Nature;
only if, at the time of making the gift:
 (c) the institution or Fund has agreed to give the Secretary to the Department of the Environment, Sport and Territories, 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 or Fund during that income year; and
 (d) the institution or Fund has a policy of not acting as a mere conduit for the donation of money or property to other institutions, bodies or persons.

Industry, trade and design

30-65  Industry, trade and design

  This table sets out specific industry, trade and design recipients.

Industry, trade and design—Specific
Item                                 Fund, authority or institution                    Special conditions
7.2.1                                the Industrial Design Council of Australia        none
7.2.2                                the Productivity