Document ID: chunk:federal_register_of_legislation:C2023A00040:clause:3_7:p2
Version: federal_register_of_legislation:C2023A00040
Segment Type: clause
Provision Reference: sch 3 cl 7 (pt 2/2)
Character Range: 15313–16675

6.1.1 of the table in subsection 30‑55(1) of that Act; and
 (b) treat the public fund as being the entity's gift fund mentioned in section 30‑130 of that Act, unless or until the entity establishes a replacement gift fund.

Entities seeking entry on the register of environmental organisations
(5) Subitem (6) applies if, immediately before the commencement of this Part:
 (a) an entity has submitted a request (however described) to the department administered by the Environment Minister seeking to be entered on the register of environmental organisations mentioned in section 30‑255 of the Income Tax Assessment Act 1997; and
 (b) the entity has not been notified by the department of the outcome of the request.
(6) On and after the commencement of this Part:
 (a) treat the request as an application under subsection 426‑15(1) in Schedule 1 to the Taxation Administration Act 1953 by the entity for endorsement as a deductible gift recipient under paragraph 30‑120(a) of the Income Tax Assessment Act 1997 based on item 6.1.1 of the table in subsection 30‑55(1) of that Act; and
 (b) treat the application:
 (i) as having been made on the commencement of this Part; and
 (ii) as meeting the requirements set out in subsection 426‑15(2) in Schedule 1 to the Taxation Administration Act 1953.

Part 2—Harm prevention charities

Income Tax Assessment Act 1997