Tax Law Improvement Act 1997 (121 of 1997)
Schedule 9
Gifts or contributions
Part 2
Consequential amendment of the Income Tax Assessment Act 1997
4
Section 12-5 (table item headed 'gifts')
Repeal the item, substitute:
gifts
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general |
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Division 30 |
limit on deduction |
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26-55 |
see also tax avoidance schemes |
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