Tax Law Improvement Act 1997 (121 of 1997)

Schedule 9   Gifts or contributions

Part 3   Consequential amendment of the Income Tax Assessment Act 1936

38   Subsection 82KH(1) (paragraph (s) of the definition of relevant expenditure)

Omit “section 78”, substitute “Division 30 (which is about gifts) of the Income Tax Assessment Act 1997”.