Document ID: chunk:federal_register_of_legislation:C2025C00029:front:0:p7
Version: federal_register_of_legislation:C2025C00029
Segment Type: other
Provision Reference: 
Character Range: 16544–19887

and emergency services
30‑102 Fire and emergency services
Other recipients
30‑105 Other recipients
30‑110 Community charities
Subdivision 30‑BA—Endorsement of deductible gift recipients
Guide to Subdivision 30‑BA
30‑115 What this Subdivision is about
Endorsement as a deductible gift recipient
30‑120 Endorsement by Commissioner
30‑125 Entitlement to endorsement
30‑130 Maintaining a gift fund
Government entities treated like entities
30‑180 How this Subdivision applies to government entities
Subdivision 30‑C—Rules applying to particular gifts of property
Valuation requirements
30‑200 Getting written valuations
30‑205 Proceeds of the sale would have been assessable
30‑210 Approved valuers
30‑212 Valuations by the Commissioner
Working out the amount you can deduct for a gift of property
30‑215 How much you can deduct
30‑220 Reducing the amount you can deduct
Joint ownership of property
30‑225 Gift of property by joint owners
Subdivision 30‑CA—Administrative requirements relating to ABNs
Guide to Subdivision 30‑CA
30‑226 What this Subdivision is about
Requirements
30‑227 Entities to which this Subdivision applies
30‑228 Content of receipt for gift or contribution
30‑229 Australian Business Register must show deductibility of gifts to deductible gift recipient
Subdivision 30‑DA—Donations to political parties and independent candidates and members
Guide to Subdivision 30‑DA
30‑241 What this Subdivision is about
Operative provisions
30‑242 Deduction for political contributions and gifts
30‑243 Amount of the deduction
30‑244 When an individual is an independent candidate
30‑245 When an individual is an independent member
Subdivision 30‑DB—Spreading certain gift and covenant deductions over up to 5 income years
Guide to Subdivision 30‑DB
30‑246 What this Subdivision is about
Operative provisions
30‑247 Gifts and covenants for which elections can be made
30‑248 Making an election
30‑249 Effect of election
30‑249A Requirements—environmental property gifts
30‑249B Requirements—heritage property gifts
30‑249D Requirements—conservation covenants
Subdivision 30‑G—Index to this Division
30‑315 Index
30‑320 Effect of this Subdivision
Division 31—Conservation covenants
Guide to Division 31
31‑1 What this Division is about
Operative provisions
31‑5 Deduction for entering into conservation covenant
31‑10 Requirements for fund, authority or institution
31‑15 Valuations by the Commissioner
Division 32—Entertainment expenses
Guide to Division 32
32‑1 What this Division is about
Subdivision 32‑A—No deduction for entertainment expenses
32‑5 No deduction for entertainment expenses
32‑10 Meaning of entertainment
32‑15 No deduction for property used for providing entertainment
Subdivision 32‑B—Exceptions
32‑20 The main exception—fringe benefits
32‑25 The tables set out the other exceptions
32‑30 Employer expenses
32‑35 Seminar expenses
32‑40 Entertainment industry expenses
32‑45 Promotion and advertising expenses
32‑50 Other expenses
Subdivision 32‑C—Definitions relevant to the exceptions
32‑55 In‑house dining facility (employer expenses table items 1.1 and 1.2)
32‑60 Dining facility (employer expenses table item 1.3)
32‑65 Seminars (seminar expenses table item 2.1)
Subdivision 32‑D—In‑house dining facilities (employer expenses table item 1.2)
32‑70 $30 is assessable for each meal provided to non‑employee in an