Document ID: chunk:federal_register_of_legislation:C2004C00927:clause:1_4:p2
Version: federal_register_of_legislation:C2004C00927
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 2/21)
Character Range: 145551–148275

(c) a public museum in Australia; or
 (d) a public art gallery in Australia; or
 (e) an institution in Australia consisting of a public library, a public museum and a public art gallery or any 2 of them.

 (3) The property must be given to, and accepted by, the recipient for inclusion in a collection it is maintaining or establishing.

 (4) The value of the gift must be $2 or more.

 (5) When you die, there must be in force a certificate from the Minister for Communications and the Arts:
 (a) approving the gift; and
 (b) specifying the value of the gift.

 (6) If:
 (a) you die before the last day of an income year; and
 (b) section 26-55 (which is about a limit on deductions) prevents the whole or a part of the gift from being deductible in the tax return lodged for you for that income year;
the trustee of your estate can claim the whole or part as a deduction in the trust return for that income year.

Note: The trust return covers the period from the day you die to the end of the income year.

30-235  Getting a certificate

 (1) You get a certificate by making a written application for one to the Minister for Communications and the Arts.

 (2) The Minister must decide your application in accordance with written guidelines made by the Minister under this section.

 (3) The guidelines may require the Minister to decide an application having regard to:
 (a) specified criteria; or
 (b) recommendations of particular bodies.

 (4) If the Minister approves your gift, he or she must give you a certificate:
 (a) approving the gift; and
 (b) specifying the value of the gift; and
 (c) setting out any other information that the Commissioner requires.

30-240  Limit on total value of gifts for an income year

  The total value of all gifts approved by the Minister for Communications and the Arts for an income year cannot exceed an amount that the Minister determines in writing. The Minister must determine this amount before approving any gifts for that income year.

Subdivision 30-E—Register of environmental organisations

Guide to Subdivision 30-E

30-250  What this Subdivision is about

      This Subdivision requires the establishment of a register of environmental organisations. Section 30-15 allows you to deduct a gift that you make to a fund that is on the register.

Table of sections

Operative provisions

30-255 Establishing the register
30-260 Meaning of environmental organisation
30-265 Its principal purpose must be protecting the environment
30-270 Other requirements it must satisfy
30-275 Further requirement for a body corporate or a co-operative society
30-280 What must be on the register
30-285 Removal from the register

Operative provisions

30-255  Establishing the