Taxation Laws Amendment Act (No. 3) 1994 (138 of 1994)

Part 2   AMENDMENT OF THE INCOME TAX ASSESSMENT ACT 1936

Division 9   Deductions for bequests of significant cultural value made to certain institutions

80   Object

The object of this Division is to allow a deduction for bequests of significant cultural value that are made to certain institutions under the Cultural Bequests Program.