Tax Law Improvement Act 1997 (121 of 1997)
Schedule 9 Gifts or contributions
Part 3 Consequential amendment of the Income Tax Assessment Act 1936
39 Subsection 102AAH(5)
Omit subsection 78(4) or (5), substitute an item in any of the tables in Subdivision 30-B of the Income Tax Assessment Act 1997, or item 2 of the table in section 30-15 of that Act,.