Tax Law Improvement Act 1997 (121 of 1997)

Schedule 9   Gifts or contributions

Part 3   Consequential amendment of the Income Tax Assessment Act 1936

33   Subsection 78A(2)

Omit “after 7 April 1978 to a fund, authority or institution is not an allowable deduction under section 78”, substitute “to a fund, authority or institution is not an allowable deduction under Division 30 of the Income Tax Assessment Act 1997”.