INCOME TAX ASSESSMENT ACT 1997 (ARCHIVE)

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 30 - Gifts or contributions  

SECTION 30-102 (ARCHIVE)   30-102   Fire and emergency services  



Fire and emergency services - Specific
Item Authority or institution Established under legislation of the following State or Territory Special conditions
12A.2.11 Rural Firefighting Service Australian Capital Territory the gift must be made after 22 December 2003 and before 1 July 2004
12A.2.12 ACT Emergency Service Australian Capital Territory the gift must be made after 22 December 2003 and before 1 July 2004




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