Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 30.249B

Requirements--heritage property gifts

  (1)   This section applies if you make an election for a gift of property made to a fund, authority or institution covered by item   6 of the table in section   30 - 15.

  (2)   You must give a copy of the election to the * Heritage Secretary before you lodge your * income tax return for the income year in which you made the gift.

  (3)   If you vary the election, you must give a copy of the variation to the * Heritage Secretary before you lodge your * income tax return for the first income year to which the variation applies.

  (4)   The election and any variation must be in a form approved in writing by the * Heritage Secretary.


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