Tax Laws Amendment (2007 Measures No. 2) Act 2007 (78 of 2007)
Schedule 4 Donation of listed shares to deductible gift recipients
Income Tax Assessment Act 1997
3 Subsection 30-15(2) (table item 1, at the end of the column headed "How much you can deduct")
Add:
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; or (e) if the gift is shares described in paragraph (e) of the previous column - the market value of the shares on the day you made the gift. |