Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 30 - Gifts or contributions  

Subdivision 30-G - Index to this Division  

SECTION 30-320   30-320   Effect of this Subdivision  

This Subdivision is a ^* Guide.

Note:

In interpreting an operative provision, a Guide may be considered only for limited purposes: see section 950-150 .