INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

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

Division 30 - Gifts or contributions  

Subdivision 30-BA - Endorsement of deductible gift recipients  

Government entities treated like entities

SECTION 30-180   How this Subdivision applies to government entities  

30-180(1)  
The other sections of this Subdivision apply in relation to a * government entity in the same way as they apply in relation to an entity.

30-180(2)  
Subparagraph 30-125(2)(b) (i) (as applied by this section) operates as if it referred to the * government entity consisting of persons, one or more of whom controlled the fund (instead of referring to the entity legally owning the fund).

30-180(3)  
(Repealed by No 95 of 2004)

30-180(4)  
(Repealed by No 95 of 2004)


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