Tax Law Improvement Act 1997 (121 of 1997)

Schedule 9   Gifts or contributions

Part 2   Consequential amendment of the Income Tax Assessment Act 1997

13   After paragraph 165-55(5)(e)

Insert:

(fa) deductions for payments of pensions, gratuities or retiring allowances under section 25-50;

(fb) deductions for gifts under Division 30;