Document ID: chunk:federal_register_of_legislation:C2025C00029:section:8:p15
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 8 (pt 15/28)
Character Range: 606356–611088

aspect of the natural environment; or                                          (a) if it is not an Australian government agency—be a *registered charity; and
                         (b) the provision of information or education, or the carrying on of research, about the natural environment or a significant aspect of the natural environment  (b) meet the requirements of section 30‑130; and
                                                                                                                                                                                          (c) have a policy of not acting as a mere conduit for the donation of money or property to other organisations, bodies or persons

 (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 Incorporated                            see section 30‑60
6.2.6                     Trust for Nature (Victoria)                                                      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                     Nature Foundation Limited                                                        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                    National Trust of Australia (Queensland) Limited                                 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
6.2.23                    Mawson's Huts Foundation Limited                                                 the gift must be made after 17 March 1997

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, the institution has a policy of not acting as a mere conduit for the donation of money or property to other entities.

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
7.2.3                                WorldSkills Australia                      none
7.2.5                                Australian Business Week Limited           the gift must be made after 8 December 2003
7.2.6                                Ethnic Business Awards Foundation Limited  the gift must be made after 30 June 2024 and before 1 July 2029

The