Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p2
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 2/8)
Character Range: 666265–668981

kind that the giver can deduct under Subdivision 30‑A.
      If the entity has an ABN, the Australian Business Registrar must state in the Australian Business Register that the entity is a deductible gift recipient.

Table of sections

Requirements
30‑227 Entities to which this Subdivision applies
30‑228 Content of receipt for gift
30‑229 Australian Business Register must show deductibility of gifts to deductible gift recipient

Requirements

30‑227  Entities to which this Subdivision applies
 (1) This Subdivision sets out requirements relating to a *deductible gift recipient.
 (2) A deductible gift recipient is an entity or *government entity that:
 (a) is a fund, authority or institution described in item 1, 2, 4, 5 or 6 of the table in section 30‑15 and is:
 (i) endorsed under Subdivision 30‑BA as a deductible gift recipient; or
 (ii) mentioned by name in that table or in Subdivision 30‑B; or
 (b) is endorsed as a deductible gift recipient for the operation of a fund, authority or institution described in item 1, 2 or 4 of the table in section 30‑15.

30‑228  Content of receipt for gift or contribution
 (1) If a *deductible gift recipient issues a receipt for a gift described in the relevant item of the table in section 30‑15 to the fund, authority or institution, the deductible gift recipient must ensure that the receipt states:
 (a) the name of the fund, authority or institution; and
 (b) the *ABN (if any) of the deductible gift recipient; and
 (c) the fact that the receipt is for a gift.
Note: If the deductible gift recipient is endorsed as a deductible gift recipient and it contravenes this section, the Commissioner may revoke its endorsement: see section 426‑55 in Schedule 1 to the Taxation Administration Act 1953.
 (2) If a *deductible gift recipient issues a receipt for a contribution described in item 7 of the table in section 30‑15, the deductible gift recipient must ensure that the receipt states:
 (a) the name of the deductible gift recipient; and
 (b) the *ABN (if any) of the deductible gift recipient; and
 (c) the fact that the receipt is for a contribution made in return for a right to attend, or participate in, a specified *fund‑raising event; and
 (d) if the contribution is money—the amount of the contribution; and
 (e) the amount of the *GST inclusive market value, on the day the contribution was made, of the right to attend, or participate in, the fund‑raising event.
 (3) For the purposes of paragraph (2)(e), in working out the *GST inclusive market value of the right in question, disregard anything that would prevent or restrict conversion of the right to money.
 (4) If a *deductible gift recipient issues a receipt for a contribution described in