Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-5
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RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS
Division 30
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Gifts or contributions
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(Repealed by No 95 of 2004) 30-180(4)
(Repealed by No 95 of 2004)
Subdivision 30-BA
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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(Repealed by No 95 of 2004) 30-180(4)
(Repealed by No 95 of 2004)
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