Tax Law Improvement Act 1997 (121 of 1997)

Schedule 9   Gifts or contributions

Part 3   Consequential amendment of the Income Tax Assessment Act 1936

18   At the end of paragraph 78(4)(f)

Add:

Note: Division 30 of the Income Tax Assessment Act 1997 deals with the deductibility of gifts made in the 1997-98 year of income or a later year of income.