Income Tax (Central Fund Administrators) Regulations 2004

Enacting Formula

1 Citation and commencement
2 Definitions
3 Approval of institutions of a public character
4 Conditions for approval of institution of a public character
5 Submission of names of approved institutions of a public character to Minister
6 Duty in respect of tax deductible donations and records
7 Power to inspect donation records of related approved institutions of a public character and to appoint auditors
8 Duty to furnish return to Comptroller
9 Extension of approval granted to institution of a public character
10 Powers of Central Fund Administrators exercisable by Comptroller
Duty to furnish return to Comptroller
8.  A Central Fund Administrator shall furnish to the Comptroller an annual return of donations in respect of all related approved institutions of a public character in such form as may be specified by the Comptroller no later than the last day of February of each year.