Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-5
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RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS
Division 30
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Gifts or contributions
This Subdivision is a * Guide.
Subdivision 30-G
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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 .
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