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

Below is material repealed as inoperative in s 30-102 by No 101 of 2006.

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